Personnel labor costs: salaries of personnel directly involved in R&D, five insurances and one fund, salaries of external employees, etc.
Direct input cost: refers to the funds needed for the input of materials, fuel and power in the R&D process, the maintenance expenses of instruments used, and the rental expenses of instruments and equipment leased through operating lease, etc.
Depreciation expense: refers to the depreciation expense of R&D technical equipment and fixed assets owned or controlled by the enterprise according to the usage.
Amortization of intangible assets: patent and non-patent technical expenses of software;
The "three new" fees and field test fees for exploration and development technologies refer to the fees in the development of new products, technologies and drugs;
Other related expenses: the cost of translating some technical books in the process of research and development, the cost of appraisal consultation, and the cost of later registration as a patent right.
When sorting out these R&D expense tables, it's best to fill them out with EXCEL forms. If it is used to apply for government projects, the government should have a template form that can be downloaded and filled in for reference.
Note: All fees filled in the form must be supported by invoices and consistent with the invoice data.