Force account is the term to refer to your own personnel and equipment.
Keep the following points in mind when compiling force account labor information:
Record regular and overtime hours separately.
Record the benefits separately for regular and overtime hours. Most overtime hours include fewer benefits than regular hours.
Attach a Applicant's Benefit Calculation Worksheet giving a breakdown of what is included in your benefits, by percentages, e.g., social security - 15.2%, worker's compensation - 4.3%, insurance - 18.5%, etc. You can use an average rate if you have different benefit rates for different employees.