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21 rue la Noue Bras de Fer 44200 NANTES - FRANCE +33 2 40 18 09 16 [email protected] www.systemplus.fr Lenovo Phab2Pro 3D Time of Flight Camera 3D Tri-camera bundle including Infineon/pmd REAL3 TM ToF Image Sensor Imaging report by Stéphane ELISABETH January 2017

Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

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Page 1: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1

21 rue la Noue Bras de Fer44200 NANTES - FRANCE +33 2 40 18 09 16 [email protected] www.systemplus.fr

Lenovo Phab2Pro 3D Time of Flight Camera 3D Tri-camera bundle including Infineon/pmd REAL3TM ToF Image Sensor

Imaging report by Stéphane ELISABETHJanuary 2017

Page 2: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 2

Table of ContentsOverview / Introduction 3

o Executive Summaryo Reverse Costing Methodology

Company Profile 7o Lenovo & Infineono Google Tango Projecto Infineon’s Time of Flight technologyo Tri-Camera Supply Chaino Lenovo Phab2Pro Teardowno Tri-Camera Removing

Physical Analysis 30

o Synthesis of the Physical Analysis

o Physical Analysis Methodology

o 3D Image Sensor Package 33

Package Views & Dimensions

Package Disassembly

3D Image sensor, Lenses & IR VCSEL Disassembly

Package Cross-Section : Housing, Flex PCB, Filter, Pads

o 3D Image Sensor 56 Pads, Pixels overview View, Dimensions & Marking Delayering & Main Blocks Identification Cross-Section Process Characteristics

o IR VCSEL 76 Package Views & Dimensions Package Cross-Section Die View, Dimensions & Marking Cross-Section Process Characteristics

o Motion Detector 94 Package Views & Dimensions Package Disassembly Package Cross-Section : Housing, Flex PCB, IR Filter, Pads Pads, Pixels overview Die View, Dimensions & Marking Delayering & Main Blocks Identification Cross-Section Process Characteristics

o High Resolution Camera 123 Package Views & Dimensions Package Disassembly Package Cross-Section : Housing, Flex PCB, IR Filter, Pads Pads, Pixels overview Die View, Dimensions & Marking Delayering & Main Blocks Identification Cross-Section Process Characteristics

Manufacturing Process Flow 157o Global Overviewo 3D image Sensor Front-End Processo 3D image Sensor Fabrication Unito Microlens Processeso IR VCSEL Wafer Fabrication Unito IR VCSEL Wafer Process Flow

Cost Analysis 169o Synthesis of the cost analysiso Yields Explanation & Hypotheses

o 3D Image Sensor 174 Front-End Cost Filter & Microlens Front-End Cost Total front-End Cost Back-End 0 : Probe Test & Dicing Wafer & Die Cost

o IR VCSEL 186 Epitaxy Step VCSEL Epitaxy Cost VCSEL Front-End Cost VCSEL Wafer Cost VCSEL Wafer Cost per process steps

o 3D ToF module Assembly 192 Lens Module Cost Final Assembly Cost

Estimated Price Analysis 195

o Motion detector and High Resolution Cameras price

o Tri-Camera 3D ToF Module Price

Company services 199

Page 3: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 3

Overview / Introductiono Executive Summaryo Reverse Costing

Methodologyo Glossary

Company Profile & Supply Chain

Physical Analysis

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

Executive Summary

• Lenovo Phab2Pro was the first of its kind to bring 3D camera to consumer. Unlike the othermain players who’s introduced a dual camera module, Lenovo bring a totally new functionalitybased on the Google Tango Project. This project in collaboration with Infineon, PMD, SunnyOptical, … developed 3D Time of Flight sensor for consumer application.

• The Phab2Pro integrated the technology with a Tri-Camera sensor. The subsystem features a16 M pixel resolution CMOS Image Sensor from Samsung, a VGA resolution CMOS ImageSensor with Global Shutter technology from Omnivision, and a 38k pixel resolution CMOSImage Sensor from the collaboration of Infineon and PMD integrated in a subsystem with aNIR VCSEL.

• To provide 3D scene, the Tri-Camera have a distinguish feature. The high-resolution camerasupply the texture, the global shutter camera supply the motion-tracking and the ToF sensorsupply the depth perception at high rate thanks to a VCSEL emitter that gives the phone theability to understand space and motion quickly like a human.

• The report includes technology and cost analysis of the 3D Time of Flight sensor. Also,technology analysis of the two other modules are provided. These analyses provide technicalintel to understand the technology.

Page 4: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 4

Overview / Introduction

Company Profile & Supply Chain o Lenovoo Phab2Pro Teardown

Physical Analysis

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

Lenovo Phab2Pro Teardown

Lenovo Phab2Pro Main Board (Top view)

Global Shutter Motion Detector Camera

High Resolution Camera

ToF sensor

Mainboard - Optical System

Page 5: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 5

Overview / Introduction

Company Profile & Supply Chain o Lenovoo Phab2Pro Teardown

Physical Analysis

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

Lenovo Phab2Pro 3D ToF Sensor

Page 6: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 6

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

ToF Package View & Dimensions

Page 7: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 7

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

ToF Package Disassembly

Page 8: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 8

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

Package Cross-Section

Page 9: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 9

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

Package Cross-Section – IR Sensor

IR Sensor Module Cross-Section – Optical Overview

Page 10: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 10

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

Package Cross-Section – IR Sensor – Filter

Page 11: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 11

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

3D Image Sensor View, Marking and Dimensions

Page 12: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 12

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

3D Image Sensor – Pixels

Page 13: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 13

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

3D Image Sensor – Logic Circuit

Page 14: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 14

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

3D Image Sensor Cross-Section – Pixel Array

Pixel Array Cross-Section

The CIS Process for the pixel array uses 5 metal layers in copper.

Page 15: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 15

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

IR VCSEL View and Dimensions

Page 16: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 16

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

IR VCSEL Cross-Section

Page 17: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 17

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

Motion Detector Package View & Dimensions

Module with flex – Back View

Page 18: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 18

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

Motion Detector Package Cross-Section

Page 19: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 19

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

CMOS Image Sensor – Pixels

Page 20: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 20

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

CMOS Image Sensor View, Marking and Dimensions

Page 21: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 21

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

High-resolution Camera Package View & Dimensions

Page 22: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 22

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis o Synthesiso 3D ToF Packageo 3D Image sensoro IR VSCELo Motion Detector Camerao High-Res. Camera

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Plus

High-resolution Camera Package Cross-Section

Page 23: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 23

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis

Manufacturing Process Flowo Global Overviewo Front-End Processo IR VSCEL Process

Cost Analysis

Selling Price Analysis

About System Plus

IR VCSEL Wafer Process Flow 1/5

Page 24: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 24

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis

Manufacturing Process Flow

Cost Analysiso Synthesiso Supply Chaino Yieldso Wafer & Die Costo IR VSCEL Wafer & Die

Costo Back-End Costo Component Cost

Selling Price Analysis

About System Plus

Front-End Cost

Page 25: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 25

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis

Manufacturing Process Flow

Cost Analysiso Synthesiso Supply Chaino Yieldso Wafer & Die Costo IR VSCEL Wafer & Die

Costo Back-End Costo Component Cost

Selling Price Analysis

About System Plus

Total Front-End Cost

Page 26: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 26

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis

Manufacturing Process Flow

Cost Analysiso Synthesiso Supply Chaino Yieldso Wafer & Die Costo IR VSCEL Wafer & Die

Costo Back-End Costo Component Cost

Selling Price Analysis

About System Plus

Wafer & Die Cost

Page 27: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 27

COMPANYSERVICES

Page 28: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 28

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Pluso Company serviceso Contacto Legal

Business Models Fields of Expertise

Custom Analyses(>130 analyses per year)

Reports(>40 reports per year)

Costing Tools

Trainings

Page 29: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 29

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Pluso Company serviceso Contacto Legal

Contact

Headquarters21 rue La Noue Bras de Fer44200 NantesFRANCE+33 2 40 18 09 [email protected]

Europe Sales OfficeLizzie LEVENEZFrankfurt am MainGERMANY+49 151 23 54 41 [email protected]

America Sales OfficeSteve [email protected]

www.systemplus.fr

Asia Sales OfficeTakashi [email protected]

Mavis WANGGREATER [email protected]

NANTESHeadquarter

FRANKFURT/MAINEuropa Sales Office

LYONYOLE HQ

TOKYOYOLE KK

GREATER CHINAYOLE

PHOENIXYOLE Inc.

Page 30: Lenovo Phab2Pro 3D Time of Flight Camera · 2017-01-18 · ©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 1 21 rue la Noue Bras de Fer 44200 NANTES - FRANCE

©2017 System Plus Consulting | Lenovo Phab2Pro 3D Time of Flight Camera 30

Overview / Introduction

Company Profile & Supply Chain

Physical Analysis

Manufacturing Process Flow

Cost Analysis

Selling Price Analysis

About System Pluso Company serviceso Contacto Legal

Legal

DISCLAIMER

System Plus Consulting provides cost studies based on its knowledge of the manufacturing and selling prices of electronic componentsand systems. The given values are realistic estimates which do not bind System Plus Consulting nor the manufacturers quoted in thereport. System Plus Consulting is in no case responsible for the consequences related to the use which is made of the contents of thisreport. The quoted trademarks are property of their owners.

Reverse Costing® is a deposed brand, by System Plus Consulting.

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Reverse costing analysis represents the best cost/price evaluation given the publically available data, and estimates completed byindustry experts.

These results are open for discussion. We can reevaluate this circuit with your information.