How to Record Die Level Burn-in Service Fees
Recording expenses for die-level burn-in services performed by third-party OSAT (Outsourced Semiconductor Assembly and Test) providers.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Cost of Goods Sold - Testing Services | Debit | 12,500.00 | - |
| Accounts Payable | Credit | - | 12,500.00 |
💡 Accountant's Note
Die-level burn-in is an accelerated stress test to identify early failures. Since it is a direct production cost, it is recognized as COGS or work-in-progress depending on the production stage.
Practitioner & Systems Framework
💻 ERP Architecture
Match the OSAT invoice against the purchase order and the certificate of conformance (CoC).
⚠️ Audit Flags
Sudden increases in testing costs relative to wafer starts.
📄 Required Documentation
OSAT service invoice and burn-in test report summary.
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