R&D expenditure refers to various expenditures incurred by enterprises in the process of developing intangible assets, which belongs to cost accounting subjects. The R&D expenses in the income statement of an enterprise reflect the expenses incurred in the R&D process of the enterprise. This item should be filled out according to the amount analysis of the detailed account of "R&D expenses" under the subject of "Management expenses".
R&D expenses include: labor cost, direct input cost, depreciation cost, intangible assets cost and other related expenses.
1, labor cost.
In the process of R&D, enterprises need to pay the wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel. If they still need to hire R&D personnel, they need to pay some labor costs to external R&D personnel.
2. Direct input cost.
Direct input costs include the costs of materials, fuel and power directly consumed by R&D activities. The development and manufacturing expenses of molds and process equipment used for intermediate test and trial production of products do not constitute the purchase expenses of samples, prototypes and general test means of fixed assets, and the inspection expenses of trial production products. Expenses for operation, maintenance, adjustment, inspection and repair of instruments and equipment used in R&D activities, and rental expenses for renting instruments and equipment used in R&D activities through operating lease.
3. Depreciation expense.
Depreciation expense refers to the depreciation expense of instruments and equipment used in R&D activities. There will be some loss and regular maintenance of R&D instruments in use, which belongs to the category of R&D expenses.
4. The cost of intangible assets.
The cost of intangible assets refers to the amortized cost of software, patents and non-patented technologies (including licensing, proprietary technology, design and calculation methods, etc.). ) for R&D activities, as well as the design cost of new products, the formulation cost of new process regulations, the clinical trial cost of new drug development and the field trial cost of exploration and development technology.