Non-recurring engineering costs

As a non-recurring engineering costs (NRE) refers to the part of the fixed costs , the one-off occurs (one-off costs).

In the business field of microelectronics , this means the expenses for the production of the photo masks , individual samples , layout , creation of the test program and test preparation. The NRE costs are used in particular when comparing the ASIC production methods “ Full Custom ”, “ Standard Cell ”, “ Gate Array ” and FPGA . The NRE costs are the same for the first two mentioned, when using gate array semi-finished products , a large part of the expenses for masks and layout are eliminated, while the NRE costs disappear completely when using FPGAs as an independent invoice item. When using programmable logic (PLD), the manufacturer's NRE cost is allocated to the PLD buyer's unit cost .

For mechanical parts from casting processes, the design of the tool falls under the NRE; the manufacturing costs of the tool are shown separately

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• Dirk Jansen: Handbook of Electronic Design Automation . ISBN 3-446-21288-4 , pp. 420 ff .
• Axel Sikora: Programmable logic components . ISBN 3-446-21607-3 , pp. 229 .