In the development stage, the conditions for judging that relevant expenditures can be capitalized into the cost of intangible assets include: 1. It is technically feasible to complete the intangible asset so that it can be used or sold. When an enterprise determines whether it meets this condition, it should be based on the results of the current stage, indicating that the technical conditions required for further development on this basis are already in place, and there are basically no technical obstacles or other uncertainties. Enterprises should provide relevant evidence and materials when making judgments. 2. Have the intention to complete the intangible asset and use or sell it. Whether a product or patented technology product is developed for use or sale is usually determined by the management authority’s decision on the purpose or intention of the R&D activity. That is, after the R&D project has produced results, whether it is for sale or for one’s own use and from the use. Obtaining economic benefits should be based on the intention of the management authority. Therefore, the management of the enterprise should be able to explain the purpose of holding the intangible assets to be developed and the possibility of completing the development of the intangible assets and making them available for use or sale. 3． The way intangible assets generate economic benefits includes proving that there is a market for the products produced using the intangible assets or that the intangible assets themselves have a market. If the intangible assets will be used internally, their usefulness must be proven. As an intangible asset, the basic condition is that it can bring future economic benefits to the enterprise. In terms of the way it can bring future economic benefits to the enterprise, if the relevant intangible assets are mainly used to form new products or new processes after they are formed, the enterprise should estimate the market situation of the products produced using the intangible assets. It should be able to prove that there is a market for the products produced and it can bring an inflow of economic benefits; if the relevant intangible assets are mainly used for external sales after development, the enterprise should be able to prove that there is demand for such intangible assets in the market. After development, there will be an external market that can be sold and bring in economic benefits; if after development, the intangible assets are not used to produce products or sold externally, but are used within the enterprise, the enterprise should be able to prove that in Usefulness to the enterprise when used internally by the enterprise. 4. Have sufficient technical, financial and other resource support to complete the development of the intangible asset and have the ability to use or sell the intangible asset. This condition mainly includes: (1) It is technically reliable to complete the development of the intangible assets. The development of intangible assets and the technical reliability of their results are key to continued development activities. Therefore, there must be conclusive evidence to prove that the enterprise has sufficient technical support and technical capabilities to continue to develop the intangible assets; (2) Financial resources and other resource support. Financial and other resource support is the economic basis for completing the development of the intangible asset. Therefore, the enterprise must be able to prove whether the financial and other resources required to complete the development of the intangible asset are sufficient to support the completion of the development of the intangible asset. ; (3) Be able to prove the technical, financial and other resources required by the company in the development process, as well as the company's relevant plans to obtain these resources. For example, if the enterprise's own funds are insufficient to provide support, whether there is other external financial support, such as a statement from a bank or other financial institution that is willing to provide the necessary funds for the development of the intangible assets, and has the ability to use or Sell ??the intangible asset. 5. Expenditures attributable to the development stage of the intangible asset can be measured reliably. Enterprises should separately account for expenditures incurred in development activities, such as developer wages, material fees, etc. When an enterprise is engaged in multiple development activities at the same time, and the expenditures incurred are used to support multiple development activities at the same time, they should be accounted separately. Allocate between various development activities according to certain standards. If the allocation cannot be clearly stated, it shall be expensed and included in the current profit and loss, and shall not be included in the cost of development activities.