Electronics & device assembly
Assembly of handsets, appliances and consumer electronics for brands, with frequent model refreshes and imported component content.
A model change means the previous variant's components become obsolete overnight, and nobody notices until the write-off. Imported component duty and freight are expensed rather than landed, so cost per unit is understated all year.
Item variants with their own BOMs and effective dates so a model change is planned rather than absorbed, obsolescence exposure visible by component, and landed cost applied so imported content carries its real value.