How to Record Die-Bank Inventory (Unpackaged Chips)
Accounting for 'Finished Wafers' that have been cut into individual dies but not yet 'Packaged and Tested' (OSAT).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Inventory - Die Bank (Finished Goods Layer 1) | Asset (+) | 75,000.00 | - |
| Inventory - Work-in-Process (WIP) | Asset (-) | - | 75,000.00 |
💡 Accountant's Note
Once a wafer is 'probed' and 'diced,' the individual good chips are put into a 'Die Bank.' This is a unique inventory stage. These chips are 'Semi-finished'—they work, but they aren't in a plastic/ceramic case yet. Companies often hold 'Die Bank' inventory for months before deciding whether to package them for a specific customer or region.
Practitioner & Systems Framework
💻 ERP Architecture
Use a specific 'Warehouse Location' for Die Bank. Since dies are microscopic, physical counts are impossible; the G/L must rely 100% on the electronic 'Wafer Map' data.
⚠️ Audit Flags
Obsolescence. If chips stay in the Die Bank for >180 days, they are at risk of being replaced by a newer 'Revision.' Auditors will look for 'Slow Moving' Die Bank reports.
📄 Required Documentation
Wafer Map (Digital), Dicing/Sawing Completion report, and the Die Bank aging report.
Automate this entry with the JEH Accounting Suite
Stop doing manual entry. Our VBA-powered ERP automatically generates your ledgers, Trial Balance, and Financial Statements.
No Subscriptions. Own your data.
Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.
Related Journal Entries
Discussion & Community Questions
Loading comments...