How to Record Die Shear Testing Fees
Recording the cost of mechanical strength testing for semiconductor die attachments to ensure structural integrity.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Testing Services Expense (COGS) | Debit | 2,400.00 | - |
| Accounts Payable | Credit | - | 2,400.00 |
💡 Accountant's Note
Die shear testing is a destructive test performed during the assembly phase. Costs are recognized as part of cost of goods sold when incurred for production quality control.
Practitioner & Systems Framework
💻 ERP Architecture
Record under the Quality Control module linked to the specific Work Order.
⚠️ Audit Flags
Discrepancies between testing frequency and assembly lot sizes.
📄 Required Documentation
Testing lab report and vendor invoice.
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