Hi-tech enterprises, can R&D expenses incurred after patent acquisition be included in R&D expenses?

Can be included in the research and development expenses. If you are not sure whether the application can be successful, you can charge the management fee; If the application is confirmed to be successful, it can be recorded as intangible assets.

Legal analysis

1. Medical expenses: The medical expenses are determined according to receipts and vouchers such as medical expenses and hospitalization expenses issued by medical institutions, combined with relevant evidence such as medical records and diagnosis certificates. 2. Lost time: The lost time is determined according to the lost time and income of the victim. 3. Nursing expenses: The nursing expenses are determined according to the income of nursing staff, the number of nurses and the nursing period. 4. Transportation expenses: The transportation expenses shall be calculated according to the actual expenses incurred by the victims and their necessary accompanying personnel for medical treatment or transfer to other hospitals. 5. Hospitalization food subsidy: Hospitalization food subsidy can be determined by referring to the standard of food subsidy for ordinary staff of local state organs. 6. Nutrition fee: The nutrition fee is determined according to the disability of the victim and referring to the opinions of medical institutions. 7. Disability compensation: according to the degree or level of disability of the victim, the disability compensation is calculated according to the per capita disposable income of urban residents or the per capita net income of rural residents in the last year where the appeal court is located, and it is calculated as 20 years from the date of disability. However, for those over 60 years of age, the age will be reduced by one year for each additional year; Seventy-five years of age or older, calculated by five years.

legal ground

"Accounting Standards for Business Enterprises-Basic Standards" Article 7 The expenditure on research and development projects within an enterprise shall be distinguished from the expenditure on research and development. Research refers to the initial planned investigation for acquiring and understanding new scientific or technical knowledge. Development refers to the application of research results or other knowledge to planning or design before commercial production or use to produce new or greatly improved materials, devices, products, etc.