Which subject is included in the R&D expenses?
R&D expenses are included in the management expense account.
For R&D projects carried out by enterprises themselves, the research stage and development stage should be distinguished and accounted for separately.
The relevant expenses in the research stage shall be included in the current profit and loss (management expenses) when incurred.
Development stage: qualified capitalization and unqualified expense.
If it is impossible to distinguish between the research stage and the development stage, it shall be expensed when it occurs and included in the current profit and loss. (overhead)
The second-level details of management expenses include: salary, employee welfare expenses, depreciation, office expenses, travel expenses, transportation expenses, insurance fees, rental fees, repair fees, consulting fees, lawyer fees, sewage charges, greening fees, amortization of low-value consumables, amortization of intangible assets, amortization of long-term deferred expenses, business entertainment expenses, trade union funds, employee education funds, social insurance fees, provident fund, labor insurance fees, etc.
How much is the R&D fee?
1, material, fuel and power costs directly consumed by R&D activities.
2 mold development and manufacturing costs, process equipment costs, equipment adjustment and inspection costs, samples, prototypes and general testing means purchase costs, trial products inspection costs.
3. Wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel in the enterprise and labor costs of external R&D personnel.
4. Demonstration, evaluation, acceptance and evaluation of research and development achievements, as well as application fees, registration fees and agency fees for intellectual property rights.
5. Depreciation fees or lease fees for fixed assets such as instruments, equipment and houses used for R&D activities, as well as operation, maintenance and repair fees for related fixed assets.
6. Through outsourcing and cooperative research and development. , entrust other units and individuals to research and development or cooperation to pay the cost.
7. Amortization expenses of intangible assets such as software, patents and non-patented technologies used in R&D activities.
8. Other expenses directly related to R&D activities, including 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.