Enterprises’ expenditures on research and development should be separately accounted for, such as directly incurred R&D personnel wages, material costs, and related equipment depreciation costs, etc.

Enterprises’ expenditures on research and development should be separately accounted for, such as directly incurred R&D personnel wages, material costs, and related equipment depreciation costs, etc. If multiple research and development activities are engaged in at the same time, the expenditure incurred shall be allocated among the various research and development activities according to reasonable standards; if it cannot be reasonably allocated, it shall be included in the current profit and loss.