ArcGIS using COGO you can apply 'ground to grid correction'
*ArcEditor or ArcGIS only
Click Ground To Grid Correction on the COGO toolbar.
When you read the COGO descriptions for boundaries on a survey plan or other legal document, the directions and distances are measured on the surface of the earth. These are referred to as ground measurements. However, the directions and distances in your GIS data are based on the spatial data's coordinate system, or the grid measurements.
Ground and grid measurements are often different. You may set constants (the ground to grid correction) for directions and distances so that the software can correctly convert between the ground and grid measurements.