Item assembly labor cost

[jet200]

If I itemize labor cost on my item assembly how will this affect my P&L when I pay my employee? Is this a double count of the same labor cost.

[reuelt]

When you pay a "Direct labor" the cost increases Inventory Cost.
That cost will be in COGS in P&L.

"Indirect labor" cost are usually expenses in P&L.

Unsold Inventory (+ work in Process) are usually current assets in the Balance sheet. Such current asset may include direct labor cost.