Lear Corporation examples to be ud as a guide in determining the acceptability or unacceptability of tooling costs.
1. ACQUISITION COST
2. DIES
3. ELECTRICAL WIRE HARNESSES
婀娜的意思4. GAGES/GUAGES
5. MACHINING
6. MOLDS AND PATTERNS
7. OTHER
8. WELDING AND ASSEMBLY FIXTURES
ACQUISITION COST (One-time only)Tooling and Related
Cost Items
Acceptable
Not Acceptable
Design Services-Tooling – Acceptable when not included in piece price
(overhead) and must not include product or capital equipment/facility
engineering design costs.
X
Freight – Generally limited to initial normal expens required to obtain the
tooling being constructed. The freight cost of additional trips to certify, tryout,
or adjust tooling is not reimburd. Must not include freight costs for new or
refurbished capital equipment, even though Lear tooling may be mounted to
such equipment prior to shipment.
X
Interest Carrying Costs should be included in the supplier’s overhead. In
exceptional cas, they are acceptable on a Tooling Order only when tooling
is purchad on an installment basis by means of periodic payments over an
extended period of time and is approved by Lear in advance. (This does not
include situations where tooling cost is amortized in piece price.)
X
Launch Costs should be included in a supplier’s overhead. They are not
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acceptable on a Tooling Order. The cost of a manufacturing learning curve is
not considered a tooling expen.
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Installation Costs, Set Up Costs, and Adaptation Costs of Tooling are
generally acceptable. The expens are acceptable for the initial
installation only and usually for subcontracted tooling only. The expens, if
attributed to Lear authorized engineering changes, are acceptable. Costs
associated with the items must be incremental to costs recovered in the
piece price overhead rate and must be fully documented bad on the hours
for each function performed. A general percentage mark–up applied to the
subsupplier’s tooling invoice will not be allowed. The expens must not
include the cost of adapting machinery or equipment or conveyors or
rearranging factory layouts which may only be recovered in piece price.
X
One-Time Costs Associated with Tooling Acquisition Documented design,
development, tryout, and minor adjustment costs to provide tooling to produce
a part that has engineering approval (PPAP approval). The are costs
directly related to the tooling only up to the point of the buyer’s historical point
of acceptance, which may be a
Date associated with PPAP, functional approval, continuous build, depending
on historical acceptance criteria for the commodity. Costs associated with
the items must be incremental to costs recovered in the piece price
overhead rate and must be fully documented bad on the hours for each
function performed. A general percentage mark-up, applied to a subsupplier’s
tooling invoice, will not be allowed. (Normal tool follow-up is considered to be
a part of the supplier’s overhead costs).
X
DIES Tooling and Related
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Cost Items
Acceptable
Not Acceptable
Air Cylinders (Unless Integral Part of Die)X Automation (Unless Integral Part of Die)X Binder Development – Binder development ud in developing the prototype
tooling should be paid for on a Purcha Order for Tooling. See Prototype
tooling funding above.
X
Bolster Plates X Designs Directly Related to Dies and Details X
Die Models – Die models are not acceptable except under the conditions:
- No CAD data is available and model would be the “Master”.
- Lear engineering requests one, with prior approval from purchasing and
cost is charged to the engineering budget, not the special tools program
budgets (including sight models).
X
Die Rirs – (Unless Integral Part of Die)X
Dies – Coining; Cold Forming; Compacting (for powdered metal parts before
sintering); Extrusion; Forging; Progressive; Sizing (for powdered metal parts
before sintering); Stamping; Straightening; Transfer
X
Painting of Dies (To Lear Standards)X
新生儿拉稀怎么回事Prototype Parts for Tooling Aids (Only when ud to make production
tools)
X
Try Out of Sheet Stock – Production Material Ud for Tryout X
安阳殷墟博物馆ELECTRICAL WIRE HARNESSES: Components, Asmbly, and Testing
Tooling and Related
Cost Items Acceptable
Not
Acceptable
Dies and Details required for components unique to Lear X
Fixtures – Verification, Push Test, Grea, Continuity Fixture Blocks, only
when required and unique to a Lear component.
X亲子画
Gages (where design and drawings are Lear approved X
Grea Application Equipment X Injection Molds required for components unique to Lear X
“Nesting” Fixtures, which hold components during (Automated/Manual)
Asmbly operations and material handling tooling unique to Lear
requirements.
X
Test Equipment – Continuity Analyzers, TSK Boards, Indicators/Meters,
Verification Type Equipment, etc.
X Hardware
- Instruments (shelf bought)
- Computers (inc. Monitor & Keyboard)
- Cabinets
- Cables
- Automatic Stampers
§Shelf bought
§Custom mounting hardware X X X X X X
Software
- Operating System
- Application Software
-
Test Code (specific to module under test)X X X
Test Chambers
- Burn –In
- Refrigeration
- Environmental
- Additional Requirements
§Racks
§Rack Fixtures X X X X X
Wire Harness Asmbly Boards/Checker Test Boards
- Currently in North America ( only when unique to Lear asmblies)
- Europe
X
Wire Twist Units – Mastic Pad units, Shrink Tubing units, conveyors, ovens,
etc.
X
terminals, keyboards, printers, “Smart” Columns, or electronic readouts.
Acceptable
Not Acceptable
Bas or Holding Tables X
Certification – Acceptable cost when required and incurred by a third party to
confirm the accuracy of gages prior to u by the production supplier.
X
Checking Fixtures X
Final Inspection Gages X
In-Process Gages – Unless specified by Lear X
Master – Ud to t/check dial, air, and electrical/electronic adjustable
gages.
X
Templates X
Test Fixtures – Acceptable when designed and built to achieve compliance
with Engineering Specification (ES) performance requirements and unique to
a specific part, model, or product.
X
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terminals, keyboards, printers, “Smart” Columns, or electronic readouts.
Acceptable
Not Acceptable
Air Cylinders – Unless integral with machining fixtures X
Arbors, Special Part Holding X
Broach Cutters – Only first complement X
Broach Holders:
- Main
- Sub X
X Bushing Plates X
Cams – Unique X
Chucks – Except for special applications and then for special clamping
portion only (jaws, collets, etc.)
X Cutter Bodies – Special design required by part configuration X
Design – Fixture design only. Excludes facility engineering design due to
integration of fixtures into specific line operations at supplier location.
X
Fixtures – All Special Types X
Forming Tools – Only first complement X Gangmasters – Camshaft Contour X
Grinding Wheel – Unless Lear part configuration requires special design.X Heat Treatment Shielding X
Hydraulic and Pneumatic Items – Unless such items are an integral part of
special tooling.
X Jigs (when unique to Lear)X
Kellering Aids X Machine Details – Unique Bas, Feeds, etc. (Generic)X
Models are not acceptable except under the conditions:
- No CAD Data is available and model would be the the “Master”
- Lear engineering requests one, with prior approval from purchasing and
cost is charged to the engineering budget, not the special tools program
budgets (including sight models).
X
Motors X Patterns X
Prototype Parts for Tooling Aids X
Rack – Plating, unless unique design for Lear product X
