Research and development of medical equipment in the research and development stage of cost accounting

1, R & D expenses can be capitalized to distinguish between different situations, in accordance with the provisions of the research stage of the cost is not allowed to capitalize, directly into the current profit and loss (expenses); development stage eligible expenses can be capitalized, after the completion of the transfer to the asset, which does not affect the current profit and loss

2, yes, after the success of the R & D has been expensed regardless of the cost of the already accounted for in order to previous Profit and loss, capitalized into the cost of assets

3, can be, not high-tech enterprises can also set up R & D expenditures for accounting, in fact, if your company is ready to apply for high-tech enterprises, is necessary to set up R & D expenditures to specifically account for R & D expenditures, this is a high-tech enterprise identified a requirement