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Semiconductor capacitors are components of the:
Cost of Goods Sold
Expenses directly related to manufacturing goods for sale by a business, covering both material and labor expenses.
Inventory
The raw materials, work-in-progress goods, and completely finished goods that are considered to be the portion of a business's assets that are ready or will be ready for sale.
Net Realizable Value
The estimated selling price of goods minus the costs of their sale or disposal, used in inventory valuation and accounts receivable.
Write-Down
A reduction in the book value of an asset when its market price falls below its carrying value on the balance sheet.
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