Asset Appraisal
Determining the financial worth of discarded or defective materials involves assessing their recovery value as raw commodities. Accurate scrap valuation is necessary for financial reporting and for managing the waste stream of a pcb fabrication plant. The value depends largely on the concentration of precious metals like gold and silver found in the plating and component leads.
Recovery Factor
Specialized recycling firms analyze the weight of the base copper and the purity of the laminate materials to provide a quote. For electronics, scrap valuation also considers the cost of extracting the metals from the epoxy resins and fiberglass. High grade boards with extensive gold plating command a much higher price than consumer grade assemblies.
The market price for these metals fluctuates daily, which affects the total return the manufacturer can expect. Properly sorting the waste into categories like bare boards, populated assemblies, and dross from the solder pot ensures the highest possible return. Documentation of the scrap volume helps the company claim tax deductions for manufacturing losses.
Environmental Cost
The valuation must also account for the fees associated with the safe disposal of hazardous materials like lead and flame retardants. These costs often offset a portion of the revenue gained from the metal recovery.
