Which R&D expenses are included in the inspection fees paid by technology-based enterprises to third parties?

R&D expenditure. The test fee for product development is included in the R&D expenditure of accounting. R&D refers to research and development, research and development, research and development. Refers to various research institutions, enterprises or individuals in order to obtain new knowledge of science and technology (excluding humanities and social sciences), creatively apply new knowledge of science and technology, or substantially improve technology, products and services, and continuously carry out systematic activities with clear objectives, including testing, installation, maintenance and repair of systems and equipment.