| CPC G11C 17/165 (2013.01) [G11C 17/18 (2013.01); H01L 23/5256 (2013.01); H10B 20/25 (2023.02)] | 30 Claims |

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1. A semiconductor structure, comprising:
a conductive element on an isolation structure;
a dielectric film;
a first contact structure including a conductive filling and an intermediate layer surrounding the conductive filling, wherein at least a portion of the dielectric film is disposed between the conductive element and the first contact structure and is in direct contact with the intermediate layer; and
a second contact structure disposed on and electrically coupled with the conductive element,
wherein:
the dielectric film is configured as a resistive element with the first contact structure and the second contact structure being terminals of the resistive element after a dielectric breakdown has occurred within the portion of the dielectric film, and
the dielectric film is configured as an insulator of a capacitive element with the first contact structure and the second contact structure being terminals of the capacitive element in a case that no dielectric breakdown has occurred within the portion of the dielectric film.
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