Display Your Know How: Placement

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Regardless of electrical considerations, never place a part under another part. There is no access to rework the part if required. 

Depending on the clearance between the parts, Dirt and debris could become trapped.

B

Assuming power rail:  Both suck.  Via then route to cap, then to device. 

B    A is too close to the edge and could get bumped during assy  de-panelization