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To: John Graybill who wrote (36383)	7/20/1998 12:02:00 PM
From: steve kelly	Read Replies (1) \| Respond to of 53903

All DRAM manufactures test at Probe, so that they can repair the bad die, then the wafers are sent to assembly then into backend test. Lehi was going to be used for backend test, so if as they claim they suddenly have enough backend test capacity that they dont need lehi then one way they could claim this is if they were not doing backend test on all of there parts and were putting the parts into inventory before they did the backend test. Since I'm not an accountant and I dont fully understand how inventory and WIP is accounted for in the balance sheet, maybe someone on this board could comment on what effect (good or bad) keeping untested parts as WIP(work in progress) vs fully tested(and higher cost) in inventory would have on the balance sheet??