Mask Set Cost Amortisation Calculator
Work out mask set cost amortisation instantly with clear inputs, formula shown and shareable results.
About Mask Set Cost Amortisation Calculator
Amortised mask cost per unit is the mask set divided by lifetime volume. At 250,000 units a 4.2 million mask set adds 16.80 per die — comparable to the recurring die cost itself, which is why volume forecasts dominate the ASIC business case.
Formula
Mask amortisation
amortised per unit = mask cost / lifetime volume; total = amortised + recurring die cost
Worked example
With the default values below, Mask Set Cost Amortisation Calculator returns Amortised cost per unit of $16.8000. Change any input above and every figure here is recalculated in your browser.
Inputs used
- Mask set cost
- 4,200,000
- Lifetime volume
- 250,000 units
- Recurring cost per die
- 18
- Mask reuse across revisions
- 1 x
Results
- Amortised cost per unit
- $16.8000
- Total cost per unit
- $34.80
- Mask share of unit cost
- 48.28% %
- Volume for mask to be 10% of cost
- 2,102,102 units
Step by step
- 1Values used
- 2Mask amortisation
- 3Amortised cost per unit= 16.8000
- 4Total cost per unit= 34.80
- 5Mask share of unit cost= 48.28 %
- 6Volume for mask to be 10% of cost= 2,102,102 units
Assumptions and limits
- The result is derived only from the 4 inputs listed above. Anything not among them is not part of the calculation.
- In particular, this calculator does not take inflation, tax or compounding frequency into account.
- Figures are rounded for display to 4 decimal places, so totals built from several rounded parts can differ slightly from the unrounded arithmetic.
How these calculators are built and tested is described on the Methodology page. If a figure looks wrong, please report it.
Frequently Asked Questions
What if volume forecasts are wrong?
The unit cost moves inversely. Halving volume doubles the amortised mask contribution, which is how ASIC programmes turn unprofitable.
Can mask costs be shared?
Yes. Multi-project wafers and shuttle runs share a reticle between several designs, cutting prototype mask cost enormously at the price of limited volume.
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