How to Record Bonding Wedge Consumption
Recording the depletion of ceramic or tungsten carbide bonding wedges used in wire bonding equipment.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Manufacturing Supplies Expense | Expense | 2,200.00 | - |
| Inventory - Production Tooling | Asset | - | 2,200.00 |
💡 Accountant's Note
Expensing the cost of ultra-precision bonding wedges as they are replaced due to wear and tear during the assembly phase.
Practitioner & Systems Framework
💻 ERP Architecture
Track as consumable tooling within the indirect materials module.
⚠️ Audit Flags
Usage rates exceeding the manufacturer's expected lifespan per 1,000 bonds.
📄 Required Documentation
Wedge replacement logs and purchase invoices.
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