According to the new accounting standards, the cost of self-developed intangible assets first enters "R&D expenditures" for collection. R&D expenditures also have to set up secondary detailed accounts "expenses expenditures" and "capitalization expenditures". Capitalized expenditures shall be carried forward to period expenses, and capitalized expenditures shall be regarded as the cost of intangible assets. All expenses incurred during the research period will be entered into expense expenditures, those that qualify for capitalization during the development period will be entered into capitalized expenditures, and those that do not qualify will be entered into expense expenditures.
During the aggregation process, it is best to prepare an intangible assets development plan and project development manual as the basis for capitalization.