Things that can be included in R&D expenditures include: depreciation of assets used in the research and development process, raw materials consumed, wages and benefits of personnel directly involved in development, rent and borrowing costs incurred during the development process. wait.
Accounting treatment of R&D expenditure account:
1. This account accounts for various expenditures incurred by enterprises in the process of researching and developing intangible assets.
2. This subject should be accounted for in detail according to the research and development project, "expense expenditure" and "capital expenditure" respectively.
3. Main accounting treatment of R&D expenditures.
(1) For R&D expenditures incurred by an enterprise to develop intangible assets by itself, if the conditions for capitalization are not met, this account (expense expenditures) will be debited; if the conditions for capitalization are met, this account (capitalization expenses) will be debited. Expenditures), credit "raw materials", "bank deposits", "employee salary payable" and other accounts.
(2) For ongoing research and development projects acquired by the enterprise in other ways, this account (capitalized expenditure) should be debited and "bank deposits" and other accounts credited according to the determined amount. R&D expenditures incurred in the future shall be handled in accordance with the provisions of (1) above.
(3) If the research and development project reaches the intended use and forms intangible assets, the "intangible assets" account shall be debited and this account (capitalized expenditures) shall be credited according to the balance of this account (capitalized expenditures) .
At the end of the period, the enterprise should transfer the expensed expenditure amount collected in this account to the "Administrative Expenses" account, debit the "Administrative Expenses" account, and credit this account (expended expenses).
4. The debit balance at the end of this account reflects the expenditures that meet the capitalization conditions in the company's ongoing research and development projects.