AP coding of card, equipment lease and staffing invoices, October 2026

Three vendor invoices for October, 31 lines and $45,997.24, coded to GL accounts and job cost codes with the company’s coding rules and tax codes. Shared costs are allocated to jobs by labor hours. The import file ties out to the invoices, but two items need a decision before it is loaded.

Pine Gap Grading & Paving, Inc.Period Oct 1–31, 2026, posting date Oct 31, 2026Coding rules v3: 20 rules, 5 tax codesPrepared Nov 5, 2026

Summary

Use tax · USE

$1,644.54 in Utah use tax to accrue

Halvorsen Fleet Leasing (invoice HFL-30418, pp. 1–2) did not collect tax on any of the 10 units, and three online card purchases shipped from out of state with no tax. At the Pine Gap rate in the company tax table, 7.25%, that is $1,574.69 on the lease and $69.85 on the card.

Accrued to 2310 Use Tax Payable and added to the job cost of each line.

Job status · 2611

Closed job picks up $546.19

SR-473 Widening, Phase 1 was closed in the job list on Oct 16, 2026, yet has 214 field labor hours and 12 supervision hours in October, and a plate compactor was rented against it (card statement, p. 4). The allocation puts $546.19 on job 2611, and those rows are rejected on import.

Choose whether the cost goes to job 2619 or dept 9100, or reopen 2611 for the warranty work.

Allocation basis · staffing

16 billed hours have no timecards

Ridgeline Craft Staffing bills 412 hours; the timecards show 396. The difference is K. Mortensen on Oct 22–23, $776.00. The invoice carries no sales tax and is coded NT.

The amount is held in 1320 until a credit memo arrives or the hours are reported.

The coding, line by line

Click a line to see the source document, the rule that applied, how tax was handled and how the amount was allocated. The choices under Decisions needed carry through to the allocation, the reconciliation and the import file.

View
Invoice
0Invoices
0Cost on jobs
0Rows in import file
0Checks without exceptions

Job 2611 SR-473 Widening, Phase 1 was closed Oct 16, 2026 but has hours and an equipment rental in October.

Ridgeline Craft Staffing: 16 hrs for K. Mortensen on Oct 22–23 are not on the timecards.

LineDescriptionGLTaxAllocationCost, $

Sources and method

Sources

  • Commercial_Card_Statement_2026-10.pdfPine Gap Community Bank, statement for 6 cards, 18 transactions4 pages
  • Card_Receipts_Oct2026.pdfScanned receipts with job numbers, attendee list for the meeting lunch17 pages
  • Halvorsen_Fleet_Leasing_HFL-30418.pdfHalvorsen Fleet Leasing, LLC, 10 units, October, tax not collected2 pages
  • Ridgeline_Craft_Staffing_INV-10422.pdfTemporary craft labor, 3 workers, daily timesheet backup4 pages
  • Timecard_Export_Oct2026.csvLabor hours by employee and job: 4,680 field labor, 480 supervision, 396 agency3 employee groups
  • Job_List_and_Equipment_Assignments_2026-11-02.xlsxJob status, and each unit’s job and phase in October2 tabs
  • AP_Coding_Rules_and_Tax_Codes_v3.xlsxGL coding rules, tax codes and the Pine Gap combined rate20 rules, 5 codes

Method

  1. Each line on the three invoices was read with date, description, amount and tax, and matched to receipts, equipment assignments and the timesheet backup.
  2. Each line took its GL account, cost type, tax code and allocation from the first matching rule. A job and phase on the receipt take precedence over the allocation key.
  3. Sales tax charged by a vendor stays in the cost of the line. Where a taxable purchase or lease carried no tax, use tax was accrued at the rate in the company tax table and credited to 2310.
  4. Shared costs were allocated by each job’s share of October labor hours and posted to phase 0150 Field Overhead. Amounts were rounded to the cent and the difference went to the largest share.
  5. Each batch was reconciled to the invoice total, and every job was checked against the job list.
  6. The import file follows the import template columns: one row per GL account, job, phase, cost type and tax code.

Assumptions and limitations

  • The use tax rate comes from the company tax table and was not checked against the Utah State Tax Commission’s current rate charts. All jobs and the shop are assumed to be in the same rate area.
  • Taxability follows the company tax table: leases and rentals of tangible personal property used in Utah are taxable, and use tax is owed when the lessor or an out-of-state seller does not collect it. Temporary labor, airfare and parking fees are coded NT.
  • Lease charges are for October and are allocated on October hours. Each unit stayed on one job and phase all month per the equipment assignments.
  • GL accounts, phases and cost types follow the company’s chart of accounts and job cost setup.
  • Meals go to 5420 so the 50% limit can be applied at year-end; no other income tax adjustments are made. Receipts were checked for job numbers and attendee counts only.