What are the costs of technology research and development?

Direct cost energy cost refers to the consumption cost of water, electricity, gas and fuel that can be separately measured during the operation of related large-scale instruments and equipment and special scientific devices. Material cost refers to the cost of purchasing, transporting, loading and unloading, sorting and other low-value consumables such as raw materials and auxiliary materials consumed in the research and development of the project. Special equipment expenses refer to the expenses incurred in purchasing or trial-producing special instruments and equipment, upgrading existing instruments and equipment, and renting instruments and equipment from other units during the research and development of the subject. Outsourcing fee refers to the fee paid by entrusting or cooperating with other units or individuals to carry out research and development of the subject through outsourcing and cooperative research and development. The consulting appraisal fee refers to the fee paid to the temporarily hired consulting experts during the research and development of the project; And the inspection, testing, testing and appraisal fees paid to foreign units for research and development results. Training fee refers to the expenses for R&D personnel to receive special training and further study at home and abroad. Travel expenses refer to the round-trip travel expenses and local transportation expenses in different places for scientific experiments (experiments), scientific investigations, business research and academic exchanges during the research and development of the subject. The salaries of scientific researchers refer to the wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of R&D personnel. Other expenses directly related to R&D activities, such as technical books and materials, office expenses, communication expenses, patent application and maintenance expenses, etc. Indirect cost management fee refers to the subsidy expenditure for daily management fees such as water, electricity, gas and heating in the process of project research and development. Depreciation expense refers to the depreciation expense or lease expense of fixed assets such as instruments, equipment and houses used for R&D activities, as well as the operation, maintenance and repair expense of related fixed assets. Amortization fee refers to the amortization of expenses incurred in purchasing proprietary technology (including patents, non-patented inventions, licenses, proprietary technology, design and calculation methods, etc.). ) due to the activities of r&d.