How to Record IC Handler Contactor Pins
Accounting for the replacement of contactor pins in high-speed IC test handlers.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Testing Consumables Expense | Debit | 1,200.00 | - |
| Testing Supplies Inventory | Credit | - | 1,200.00 |
💡 Accountant's Note
Contactor pins (pogo pins) have a finite number of insertions and are treated as consumables in the back-end testing process.
Practitioner & Systems Framework
💻 ERP Architecture
Track touchdown counts in the Manufacturing Execution System (MES) to validate consumption rates.
⚠️ Audit Flags
Variance between actual pin consumption and expected pin life based on test touchdown counts.
📄 Required Documentation
Daily production log and inventory consumption report.
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