Patents developed by enterprises themselves.

If what you are asking is: On March 1 day, 2065438, an enterprise began to develop a non-patented technology by itself, and it was successfully developed on March 14+10/day, reaching the scheduled usable state. The total expenditure of this non-patented technology is 3 million yuan in the research stage (none of which meets the capitalization conditions) and 8 million yuan in the development stage (of which 2 million yuan does not meet the capitalization conditions). Regardless of other factors, the entry value of this non-patented technology in the enterprise is (6 million) yuan. How to deal with subitems

1. When R&D expenses are incurred:

Borrow: R&D expenditure-expenditure of 5 million.

Borrow: R&D expenditure-capitalized expenditure of 6 million.

Loan: bank deposit 1 1 ten thousand.

2. The research expenses are included in the current management expenses:

Borrow: the management fee is 5 million.

Loan: R&D expenditure-expenditure of 5 million.

Borrow: 6 million intangible assets

Loan: R&D expenditure-capitalized expenditure of 6 million.

Tips: The above information is for reference only, and no suggestions are made.

Reply time: 2020- 12- 17. Please refer to the latest business changes announced by Ping An Bank in official website.

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