R&D expenses of enterprises: (formerly "technology development expenses") refers to the expenses incurred by enterprises for researching and developing products, technologies, materials, processes and standards. The Opinions of the Ministry of Finance on Strengthening R&D Financial Management of Enterprises (Caiqi [2007] 194) has made specific requirements for R&D financial management of enterprises. Article 1 of Caiqi [2007] 194 stipulates that R&D expenses of enterprises include materials, fuel and power expenses directly consumed by R&D activities. Wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel in enterprises and labor costs of external R&D personnel. Depreciation expenses or rental expenses of fixed assets such as instruments, equipment and houses used for R&D activities, as well as operation, maintenance and repair expenses of related fixed assets. Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities. Development and manufacturing expenses of molds and process equipment used for intermediate test and product trial production, equipment adjustment and inspection expenses, purchase expenses of samples, prototypes and general test means, inspection expenses of trial production products, etc. Demonstration, review, acceptance and evaluation of research and development achievements, as well as application fees, registration fees and agency fees for intellectual property rights. Fees paid by entrusting or cooperating with other units or individuals in research and development through outsourcing and cooperative research and development. Other expenses directly related to R&D activities include technical books and materials, materials translation fees, conference fees, travel expenses, office expenses, foreign affairs fees, R&D personnel training fees, training fees, expert consultation fees, high-tech R&D insurance fees, etc. Labor cost is a cost collection subject, which, like "production cost", is collected according to the items that generate income. This subject can have a balance at the end of the month. If the cost of providing services does not generate income, it may not be carried forward.