How to Record Die Attach Adhesive Usage
Accounting for the consumption of conductive or non-conductive epoxy used to bond the silicon die to the leadframe.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cost of Goods Sold - Direct Materials | Expense | 2,300.00 | - |
| Inventory - Assembly Adhesives | Asset | - | 2,300.00 |
💡 Accountant's Note
Adhesives used in the assembly process are direct materials that are expensed as they are consumed on the production line.
Practitioner & Systems Framework
💻 ERP Architecture
Batch-controlled inventory tracking with FIFO (First-In, First-Out) to manage expiry dates.
⚠️ Audit Flags
High levels of expired adhesive inventory due to strict shelf-life and cold-storage requirements.
📄 Required Documentation
Refrigeration logs, material requisition slips, and production yield reports.
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