How to Record Test Interface Board Repair
Records the costs associated with repairing high-performance Test Interface Boards (TIB) used in final IC testing.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Production Tooling Repair Expense | Debit | 3,200.00 | - |
| Cash / Bank | Credit | - | 3,200.00 |
💡 Accountant's Note
Repairs to test hardware that do not extend the useful life beyond original specifications are treated as period repair expenses.
Practitioner & Systems Framework
💻 ERP Architecture
Maintenance module tracking for serial-numbered test hardware.
⚠️ Audit Flags
Repairs that exceed 50% of the cost of a new board should be evaluated for capitalization.
📄 Required Documentation
Repair work order and functional test validation report.
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