How to Record Bond Wire Pull Testing Fees
Recording costs for destructive testing to ensure the integrity of gold or copper wire bonds in IC packaging.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Quality Control Expense - Assembly | Debit | 1,200.00 | - |
| Accrued Liabilities | Credit | - | 1,200.00 |
💡 Accountant's Note
Pull testing is a quality assurance cost. Because it is often outsourced or performed as part of a batch validation, it is expensed in the period the testing occurs.
Practitioner & Systems Framework
💻 ERP Architecture
Categorize as an indirect production cost within the Quality Management (QM) module.
⚠️ Audit Flags
Consistency between batch testing frequency and production volume.
📄 Required Documentation
Test results certificates and service provider invoices.
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