How to Book Wafer Storage Revenue
Recognizing revenue for providing humidity-controlled storage for customer-owned wafers.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Accounts Receivable | Asset | 8,500.00 | - |
| Service Revenue - Storage Fees | Revenue | - | 8,500.00 |
💡 Accountant's Note
Foundries often charge storage fees for finished wafers held in the die bank at the customer's request. Revenue is recognized as the service is performed.
Practitioner & Systems Framework
💻 ERP Architecture
Monthly billing cycle automation based on wafer bin count in the warehouse module.
⚠️ Audit Flags
Revenue recognition timing for prepaid storage contracts.
📄 Required Documentation
Storage service agreement and monthly inventory balance report.
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