How to Capitalize Test Probe Cards
Recording the acquisition of specialized probe cards as capitalized production tooling.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Fixed Assets - Production Tooling | Debit | 85,000.00 | - |
| Accounts Payable | Credit | - | 85,000.00 |
💡 Accountant's Note
High-density probe cards used for wafer sorting are capitalized when they provide future economic benefit across multiple production batches.
Practitioner & Systems Framework
💻 ERP Architecture
Project accounting or fixed asset module for unique serial numbers.
⚠️ Audit Flags
Capitalization of low-cost, short-lived needle probes.
📄 Required Documentation
Purchase order, vendor invoice, and technical datasheet.
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