We generally have the manufacturer do the testing, so we never see the untested parts. However, I expect it would work similar to how we treat non-programmed parts vs. programmed parts: I think your best bet might be to use a different part number to call out a tested PCBA vs. an untested one. For example, PCBA #11111 could be untested, and PCBA #11112 could be tested. The tested P/N would be put on a sticker and placed somewhere on the board. I would think this would be the standard way of doing it.
#PCB Assembly #PCB Testing