How to Accrue IC Substrate Yield Loss
Accounting for the loss of expensive IC substrates during the assembly process due to handling or process defects.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cost of Goods Sold - Yield Loss | Debit | 45,000.00 | - |
| Inventory - IC Substrates | Credit | - | 45,000.00 |
💡 Accountant's Note
Substrate yield loss is an inherent cost of assembly. This entry reflects the reduction in inventory value for components destroyed or rendered unusable during production.
Practitioner & Systems Framework
💻 ERP Architecture
Use the scrap transaction code in the inventory management module.
⚠️ Audit Flags
Yield loss percentages exceeding the standard bill of materials (BOM) estimates.
📄 Required Documentation
Production scrap report signed by the shop floor manager.
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