How to Record Bond Wire Spool Waste Loss
Adjusting raw material inventory for the residual gold or copper wire left on spools that cannot be used by bonding machines.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Yield Loss - Material Scrap | Debit | 4,500.00 | - |
| Raw Materials - Gold Bonding Wire | Credit | - | 4,500.00 |
💡 Accountant's Note
High-speed wire bonders cannot deplete a spool to zero; the remaining 'tail' material must be scrapped and the inventory value adjusted.
Practitioner & Systems Framework
💻 ERP Architecture
Material scrap transaction code with a reason code for 'Spool End Waste'.
⚠️ Audit Flags
Material price variances in gold bonding wire due to fluctuations in market price vs. scrap value.
📄 Required Documentation
Weight logs of scrap wire and spool change-over records.
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