How to Record Photo-Spacer Material Usage
Accounting for specialized photo-sensitive materials used in the lithography of image sensors or display drivers.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| WIP Inventory - Chemicals | Debit | 12,500.00 | - |
| Raw Materials - Photo-Spacer Liquid | Credit | - | 12,500.00 |
💡 Accountant's Note
Transfers the cost of photo-spacer chemicals from raw material storage to work-in-progress as they are dispensed onto wafers.
Practitioner & Systems Framework
💻 ERP Architecture
Batch/Lot tracking in the Bill of Materials (BOM) management system.
⚠️ Audit Flags
Expired chemical batches that were not properly written off before usage.
📄 Required Documentation
Dispense volume logs and material shelf-life certificates.
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