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Physical verification

 
Accounting Dictionary: Physical Verification

Observation, listing, counting, and measuring of the assets of a company, such as inventory, fixed assets, cash on hand, stocks, or bonds. It also includes other items such as insurance policies and contracts. The auditor typically substantiates the figure as per the financial records by physically determining the existence of the item and examining it. For example, the fixed asset account can be physically verified by inspecting the individual machines, buildings, or other fixed assets. The methods used for verification will depend on the scope of work required and type of asset being verified. With some types of items, the auditor will require the assistance of other professionals familiar with the item-for example, with precious metals, minerals, construction projects, and some manufacturing activities. Standards of auditing require some form of physical verification when inventory is present in the financial statements of a company. The timing of the verification depends upon such factors as method of accounting used for the item, auditor's satisfaction with internal controls associated with the item, size of the item in dollars and physical bulk (gold vs. Widgets), and other matters relating to the audit. See also Inventory Control; Inventory Observation; Inventory Valuation.

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Wikipedia: Physical verification
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Physical verification is a process whereby an IC layout design is checked via EDA software tools to see if it meets certain criteria. Verification involves DRC (Design rule check), LVS (Layout versus schematic), ERC (Electrical Rule Check), XOR (Exclusive OR), and Antenna Checks.

Contents

XOR Check

This check is typically run after a metal spin, where the original and modified database are compared. This is done to confirm that the desired modifications have been made and no undesired modifications have been made by accident. This step involves comparing the two layout databases/GDS by XOR operation of the layout geometries. This check results a database which has all the mismatching geometries in both the layouts.

Antenna Check

The antenna basically is a metal interconnect, i.e., a conductor like polysilicon or metal, that is not electrically connected to silicon or grounded, during the processing steps of the wafer. During the manufacturing process charge accumulation can occur on the antenna during certain fabrication steps like Plasma etching, which uses highly ionized matter to etch. If the connection to silicon does not exist, charges may build up on the interconnect to the point at which rapid discharge does take place and permanent physical damage results to thin transistor gate oxide. This rapid and destructive phenomenon is known as the antenna effect. Antenna errors can be cured by adding a small antenna diode to safely discharge the node or spillting the antenna by routing up to a another metal layer and then down again.

The Antenna ratio is defined as the ratio between the physical area of the conductors making up the antenna to the total gate oxide area to which the antenna is electrically connected.

ERC (Electrical rule check)

ERC (Electrical rule check) involves checking a design for all electrical connections that are considered dangerous. This might include checking for

well and substrate areas for proper contacts and spacings thereby ensuring correct power and ground connections
unconnected inputs or shorted outputs.
gates connected directly to supplies

ERC checks are based upon assumptions about the normal operating conditions of the ASIC, so they may give many false warning on ASICs with multiple or negative supplies. They can also check for structures suceptible to ESD damage

References

* Clein, Dan. (2000). CMOS IC Layout. Newnes. ISBN 0-7506-7194-7


 
 

 

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Accounting Dictionary. Dictionary of Accounting Terms. Copyright © 2005 by Barron's Educational Series, Inc. All rights reserved.  Read more
Wikipedia. This article is licensed under the Creative Commons Attribution/Share-Alike License. It uses material from the Wikipedia article "Physical verification" Read more