The invention is a method and apparatus that can be implemented as an automated process by software for classifying assets, preferably at the time of acquisition, as capital assets or expensed assets. The cell and array is made in a semiconductor substrate which has a plurality of spaced apart trenches, with a planar surface between the trenches. The chamber parameters may be selected from a group including source power, bias power, chamber pressure, magnet coil current of different coils, gas flow rate in different gas injection zones, gas species composition in different gas injection zones, and possibly other chamber parameters.