How to Record Probe Card Cleaning Sheets
Expensing abrasive cleaning sheets used to remove oxide buildup from probe needles during wafer sorting.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Manufacturing Overheads - Consumables | Debit | 2,800.00 | - |
| Inventory - Testing Supplies | Credit | - | 2,800.00 |
💡 Accountant's Note
Cleaning sheets are consumed regularly during the testing phase to maintain contact resistance. They are recorded as production overhead rather than capital assets.
Practitioner & Systems Framework
💻 ERP Architecture
Inventory is typically managed via a min-max kanban system in the warehouse module.
⚠️ Audit Flags
Consumption rates exceeding standard yields for probe card touchdowns.
📄 Required Documentation
Internal requisition forms and inventory count sheets.
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