The difference between CR and DR radiography

On the other hand, when a utility customer pays a bill or the utility corrects an overcharge, the customer’s account is credited. This is because the customer’s account is one of the utility’s accounts receivable, which are Assets to the utility because they represent money the utility can expect to receive from the customer in the future. If the credit is due to a bill payment, then the utility will add the money to its own cash account, which is a debit because the account is another Asset. Again, the customer views the credit as an increase in the customer’s own money and does not see the other side of the transaction.

  1. Whether you need a digital radiography solution for oil and gas pipeline testing or construction site inspection, we can help you find the technology you need to get the job done right.
  2. The technologist positions the patient and places the phosphor imaging plate in the bucky.
  3. According to the Double Entry System of bookkeeping, each business transaction or exchange has two angles.
  4. One theory asserts that the DR and CR come from the Latin present active infinitives of debitum and creditum, which are debere and credere, respectively.
  5. Although hospitals contemplating the switch to digital would like to see off-the-shelf cost models, vendors say each facility is so unique that strategies must be designed to fit them individually.

CR thus creates a digital image that can then be processed, stored, and transmitted in the same way as DR images. Meanwhile, DR systems are coming on the market with larger image receptors, higher resolution, and increased functionality. Increased competition and innovation should mean lower prices for imaging facilities. Radiology sites are counting on both CR and DR to help cope with radiologic technologist shortages — DR should result in workflow improvements that will help radiology departments function with smaller staffs. You then insert the cassette into the CR reader, which scans the plate by applying a focused laser beam to it. The plate emits a bright blue light in response, allowing the reader to pick up the image on the plate.

Once the image has been digitized, the CR reader erases the IP and the cassette can be reused for additional images. The basic principle is that the account receiving benefit is debited, while the account giving benefit is credited. CR radiography effectively replaces X-ray testing by digitizing the darkroom process. Like X-ray testing, CR imaging uses cassette-based media and radiation to capture images — however, CR uses imaging plates instead of X-ray film. Computed radiography (CR) is a form of digital radiography that replaces traditional X-ray imaging. Unlike traditional X-ray systems, which use film, CR systems use photostimulable phosphor imaging plates to capture images.

When a company receives money, this is recorded as a DR while when it spends money, it is recorded as a CR. The concept of DR and CR is simple but critical to the accounting process. In this way, a ledger account, otherwise called a T-account, comprises different sides. As discussed before, the left-hand side (Dr) records the charge exchange and the right-hand side (Cr) records credit exchanges. The table below shows a brief overview of how debit and credit transactions affect business.

General ledgers

Site managers can keep projects moving along much quicker, allowing for faster project completion. Computed radiography applications include almost any NDT process involving X-ray radiography. While CR and direct digital radiography (DR) are both digital forms of NDT, they are different techniques. Dr. Liji Thomas is an OB-GYN, who graduated from the Government Medical College, University of Calicut, Kerala, in 2001. Liji practiced as a full-time consultant in obstetrics/gynecology in a private hospital for a few years following her graduation. She has counseled hundreds of patients facing issues from pregnancy-related problems and infertility, and has been in charge of over 2,000 deliveries, striving always to achieve a normal delivery rather than operative.

Computed Radiography (CR) vs. Digital Radiography (DR)

Each creditor may have a different policy on how they handle overpaid accounts. Computed Radiology (CR) is the digital replacement of X-ray film radiography. Although it is an older technology, it is still digital technology and is more cost effective. When Client A pays the invoice to Company XYZ, the accountant records the amount as a credit (CR) in the accounts receivables section, showing a decrease, and a debit (DR) in the cash section, showing an increase. Every transaction that occurs in a business can be recorded as a credit in one account and debit in another. Whether a debit reflects an increase or a decrease, and whether a credit reflects a decrease or an increase, depends on the type of account.

If you need advanced imaging solutions for your NDT application, we at Fujifilm can help you find the right system to meet your needs. Computed radiography can help construction companies modernize their operations by digitizing inspections and image management. Choosing one manufacturer and developer for all your system components is ideal for ensuring smooth integration. Each of the following accounts is either an Asset (A), Contra Account (CA), Liability (L), Shareholders’ Equity (SE), Revenue (Rev), Expense (Exp) or Dividend (Div) account.


Upon radiation exposure, the plate captures an image of the test object, which is CR’s main similarity to X-ray film testing. Instead of going through darkroom processing, the CR system uploads the image to a computer program for analysis. This program allows you to make adjustments and apply digital enhancements as needed to make analysis easier. Equity accounts record the claims of the owners of the business/entity to the assets of that business/entity.[28]
Capital, retained earnings, drawings, common stock, accumulated funds, etc. DR uses flat panel detectors based on direct or indirect conversion of X-rays to charge, which is then processed to produce a digital image.

Disadvantages for DR

Compared to CR and especially film, DR generally requires a smaller dose of radiation and thus less exposure time to attain comparable image quality. DR also has a very high dynamic range with bit-depths typically ranging from 8 to 16-bit. Images can also be manipulated and enhanced using grey-scale transforms and filters.

Every financial transaction that a company engages in will have an impact on both the DR and CR side of the accounting equation. This means that for every DR entry, there must be a corresponding CR entry, and vice versa. They are used to keep track of every financial transaction that a company engages in.

In traditional double-entry accounting, debit, or DR, is entered on the left. Debit is passed when an increase in asset or decrease in liabilities and owner’s equity occurs. An ongoing cost with CR is plate wear — CR what is cr dr plates wear out, and cost from $1,000 to $1,500 per plate to replace, depending on size. Buying a detector separately and retrofitting it to an existing x-ray room costs less, but most facilities buy full new rooms.

Each transaction that takes place within the business will consist of at least one debit to a specific account and at least one credit to another specific account. A debit to one account can be balanced by more than one credit to other accounts, and vice versa. For all transactions, the total debits must be equal to the total credits and therefore balance. Before the advent of computerized accounting, manual accounting procedure used a ledger book for each T-account.

First, you expose the imaging plate and test object to radiation to capture a latent image. This radiation may be X-rays or gamma rays, depending on your application. The energy from the radiation remains trapped in the plate’s phosphor layer. Computed radiography systems comprise several hardware and software components that perform each part of the imaging process.

The superior dynamic range of CR systems, coupled with the ability to enhance and manipulate the processed image (software filters), ensures reshoots are eliminated. Digital radiography also encompasses Computed Tomography (CT), which compiles multiple digital images to produce 3D images. Even though CT scanning has been a mainstay of medical imaging for over 40 years, it is still a relatively new application in industrial non-destructive testing. With ongoing technological advancements and significant cost reductions with regards to purchasing, processing, and storage of traditional film, digital systems have rapidly become the preferred choice. For example, if you bought a lawnmower at Sears for $300 using your credit card, the charge would show up on your statement as a $300 debit.

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