How to Record Bonding Capillary Consumption
Recording the expense for ceramic capillaries used in gold or copper wire bonding that must be replaced after a specific number of bonds.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Manufacturing Overhead - Assembly Tooling | Debit | 4,200.00 | - |
| Inventory - Assembly Spares | Credit | - | 4,200.00 |
💡 Accountant's Note
Capillaries are high-wear consumables in backend assembly. They are moved from inventory to overhead when issued to the production floor.
Practitioner & Systems Framework
💻 ERP Architecture
Tracked as non-durable tooling in the production planning module.
⚠️ Audit Flags
Abnormal increases in capillary consumption relative to units assembled (indicates yield issues or poor tool calibration).
📄 Required Documentation
Tooling requisition forms and wire bonder maintenance logs.
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