How to Record Probe Tip Lapping Sheet Costs
Records the cost of abrasive lapping sheets used to clean and sharpen probe needles in wafer sort testing.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Test Maintenance Expense | Debit | 1,250.00 | - |
| Consumable Inventory - Lapping Media | Credit | - | 1,250.00 |
💡 Accountant's Note
Expensing abrasive sheets consumed during the maintenance of probe cards to ensure electrical contact integrity.
Practitioner & Systems Framework
💻 ERP Architecture
Classified as indirect production supplies or MRO (Maintenance, Repair, and Operations) items.
⚠️ Audit Flags
Excessive consumption of lapping sheets which may indicate poor probe card quality or improper test setup.
📄 Required Documentation
Maintenance logs from the probe station controller.
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