Non-recurring engineering

As a non-recurring engineering costs is defined as the part of the fixed costs, which occurs once ( one-time costs ).

In the field of microelectronics are thus the expenses for the production of photomasks, single pattern, layout, preparation of the test program and the test preparation meant. The NRE costs are in particular when comparing the ASIC production methods " Full Custom ", "Standard Cell ", " gate array " and FPGA used. The NRE costs are equally high in the two first mentioned, with the use of gate array semifinished products account for a large proportion of expenses for masks and layout, while the NRE costs disappear entirely with the use of FPGAs as a separate invoice item. With the use of programmable logic ( PLD), the NRE costs of the manufacturer are allocated to the unit cost of PLD buyer.

Swell

• Dirk Jansen: Handbook of Electronic Design Automation. ISBN 3-446-21288-4, pp. 420ff.
• Axel Sikora: Programmable logic devices. ISBN 3-446-21607-3, p 229

• Cost accounting
• Microelectronics