Summary of auxiliary subjects of R&D expenses (project credit amount), only required for R&D expenses.
An auxiliary account is a reference account, and its format can be freely selected. The auxiliary account of R&D expenditure can be understood as a detailed account (multi-column amount formula) for recording R&D expenditure, and can also be made into EXCEL. Expenditure items should include: salary, welfare, travel expenses, depreciation, materials, utilities, office expenses, communication expenses, inspection fees, examination and approval fees, patent fees, research fees, technical service fees and patent fees.
Conditions for capitalization of R&D expenditure
According to the new standard, the expenditure in the development stage of internal R&D projects can only be capitalized if the following conditions are met: (1) It is technically feasible to complete the intangible assets so that they can be used or sold. To judge whether the development of intangible assets is technically feasible, it should be based on the current achievements, and provide relevant evidence and materials to prove that the technical conditions required for enterprise development have been met. There are no technical obstacles or other uncertainties. For example, the enterprise has completed all the planning, design and testing activities necessary to make the assets meet the functions, features and technologies in the design scheme, or has been appraised by experts. (2) The enterprise has the intention to complete the intangible asset and use or sell it. (3) the way in which intangible assets generate economic benefits, including the ability to prove the existence of products produced by using the intangible assets. If an intangible asset is to be used internally, it should prove its usefulness. Whether intangible assets can bring economic benefits to enterprises, we should reliably predict the market situation of products produced by using the intangible assets, so as to prove that the products produced have a market and can bring economic benefits, or the market has demand for the intangible assets. (4) There are sufficient technical, financial and other resources to support the development of the intangible assets. And have the ability to use or sell the intangible assets. An enterprise should be able to prove that it can obtain the technical, financial and other resources needed to develop intangible assets and the relevant plans for obtaining these resources. If an enterprise's own funds are insufficient to provide support, it should be able to prove that it has other external financial support, such as banks and other financial institutions declaring that they are willing to provide necessary funds for the development of the intangible assets. (5) Expenditures belonging to the development stage of the intangible assets can be reliably measured. This requires enterprises to separately account for R&D expenditures, such as
What does it mean that the summary table of auxiliary account of R&D expenditure cannot be blank? The occurrence of R&D expenses can be handled with reference to the above introduction. Please refer to the above contents for the accounting treatment of related businesses and the conditions to be met for capitalization of R&D expenses. You can refer to our introduction.