1, personnel labor cost
Personnel service fee refers to the salary, basic old-age insurance, basic medical insurance and industrial injury insurance paid by enterprises to R&D personnel during the reporting period.
2. Direct input cost
It refers to the related expenses actually incurred by enterprises for implementing scientific and technological research and development during the reporting period, including the direct consumption of fuel and power costs, which is extremely important.
3. Depreciation expenses and long-term deferred expenses
Refers to the depreciation expenses of instruments and equipment purchased by enterprises for research and development and buildings in use during the reporting period, including long-term prepaid expenses incurred during the renovation and repair of R&D facilities.
4. Amortization expense of intangible assets
Refers to the amortization expenses of software, intellectual property rights and non-patented technologies (know-how, licensing, design and calculation methods, etc.). ) used by enterprises for research and development during the reporting period.
5. Design cost
Refers to the expenses incurred by enterprises in conceiving new products, new processes, designing working procedures and operating characteristics during the reporting period, which is extremely important.
6. Equipment debugging fee and testing fee
Equipment debugging expenses refer to the expenses incurred by enterprises in the process of tooling preparation during the reporting period, including the expenses of developing special and special production machines.
7. Entrust external R&D expenses
The expenses of entrusting other units to conduct research and development refer to the expenses incurred by enterprises in entrusting other institutions at home and abroad to conduct research and development during the reporting period.
8. Other expenses
Refers to other expenses directly related to R&D in addition to the above expenses during the reporting period, including technical books and materials fees, materials translation fees, etc.