Accounting Entries for Sales Warranty

Warranty (Warranty).
Warranty (warranty), also one of the strategic points in world trade, especially for "non-consumer goods". Almost all companies provide "After Sales Service. It's just that the warranty conditions vary.
Warranty Term commonly we find, among other things:
[-]. New goods for replacement collateral damage in normal pengguanaan for a certain period of time (short anya bias: 3 days s / d 1 week).

[-]. Warranty replacement spare parts spare parts for damage in normal use for a period of time (usually between 1 month to 1 year).
[-]. Warranty service (repair) the damage in normal appliances for a specified period (usually quite long: 1s / d 2 years).
In developed countries, it's the opposite. Labor warranty (warranty service) is precisely given shorter compared spare-parts, why? Because in developed countries technician labor for "dirty works" (manual labor) is higher than the cost of the spare parts.
The recording of expenditure on warranty (Garanasi)  is as follows:
[1]. Replacement with new goods , recorded with the journal:
[Debit]. Cost Of Goods Sold
[Credit]. Inventory
(note: do not follow the recognition of sales).
[2]. Replacement spare part :
[Debit]. Cost Of Goods Sold
[Credit]. Inventory
(note: do not follow the recognition of sales).
Sometimes all expenditures to meet the warranty commitment is recorded as " warranty costsalone .
If observed, the journals above shows: there is a reality expenditure (inventory: finished goods, spare parts, and labor costs) on the one hand to meet the warranty, but are not offset by sales events or the delivery of services on the other , because it is spending on warranty is usually intended to cover sales in prior periods. This will always make every cost over the warranty becomes juxtaposed directly against revenue in the same period.
For the purpose of pairing that is, the above warranty expenses charged directly to the same period of time the recognition of sales (revenue), by forming estimates "debt under warranty". journals:
[Debit]. Warranty Cost
[Credit]. Liability Based on Warranty
Later, if the expenditure to fulfill warranty obligations had actually happened, made journal:
[Debit]. Liability Based On Warranty 
[Credit]. Cash.

Hopefully a special supplement of the article; Discount (discounted price), Sales Retun (Sales returns) and Warranty This could be useful reading material. Had there been a mistake either in typing (typo error), spelling, presentation, calculation or treatment, I am open to feedback that is constructive. For that please conveyed if any corrections or suggestions, or opinions, or want to ask about this topic, via the comments area.

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