Software development costs are described as follows:
Software development costs vary depending on a variety of factors, including functionality, requirements, and development difficulty. Listed below are several common software development cost reference ranges:
1. Fixed model: the price is about 20,000 to 30,000 yuan, the function is fixed, and can not be customized according to the needs of the enterprise.
2. Customized models: the price of about tens of thousands to more than 100,000 yuan, the need for artwork, planning, programming and other synergies, large-scale software requires dozens of people team, the time up to 2 ~ 3 months or more.
3. Third-party platform template self-development: the price is about 500-2000 yuan, does not involve outsourcing the development of labor expenses.
4. Software outsourcing company fixed templates plus secondary development: the price is about 1,000-20,000 yuan.
5. Software outsourcing company fully customized development: the price is about 30,000-300,000 yuan.
Software development costs can therefore be adjusted according to needs and circumstances.
How to account for R&D costs in software industry accounts?
Software industry accounts for R & D expenses:
Research phase (intangible assets guidelines: all research phase expenditures are expensed)
1, the relevant costs incurred,
borrow: R & D expenditures - xxx project (materials, labor, utilities, leasing costs, interest expenses, etc.),
credit: cash on hand ( Bank deposits, employee compensation payable, raw materials, etc.),
2. Acquisition of assets,
Borrow: Fixed Assets - ×× Assets (Purchase of equipment that does not need to be installed),
Loan: Cash on hand (bank deposits),
3. End-of-period carryover,
Borrow: Administrative Expenses - Research and Development Costs,
Loan: Research and Development Expenditures -××xxx project (material costs, labor costs, utilities, leasing costs, interest expenses, etc.),
Two, the development stage (expenditure that meets the conditions for recognition of intangible assets should be capitalized to form an asset, otherwise, it should be expensed),
1, the relevant costs are incurred,
Borrow: R & D expenditures - x x project (material costs, labor costs, utilities, leasing costs, interest expenses, etc.),
Borrow: R & D expenditures - x x project (material costs, labor costs, utilities, leasing costs, interest expenses, etc.),
And the end of the period carry forward. etc.),
Borrow: Fixed Assets - xxx assets (purchase of equipment that does not need to be installed),
Loan: Cash on hand (bank deposits, payable salaries, raw materials, etc.),
2. When the development project is completed,
Borrow: Intangible Assets - xxx assets (capitalized portion),
Borrow: Administrative Expenses - Research and Development ( Expensed portion),
Credit: R&D expenditures - xxx project (materials, labor, utilities, lease, interest expenses, etc.).
How to deal with the part of R & D expense deduction?
The accounting treatment of R&D expenses is as follows:
Borrow: R&D expenditures-capitalized expenditures
R&D expenditures-expensed expenditures
Credit: Raw materials
Bank deposits, etc.
The accounting treatment of R&D expenses at the time of the carryover is as follows:
Borrow: Intangible assets
Administrative expenses
Loan: Intangible assets
Administrative expenses
Administrative expenses
Loan: Intangible assets
Administrative expenses
Credit: R&D expenditures - capitalized expenditures
R&D expenditures - expensed expenditures
The R&D expenses plus deduction is the policy of the remittance, the accounting side is still dealt with according to the above entries, do not need to make additional entries for the deduction.
For research and development costs that do not result in intangible assets, should be recognized in profit or loss. Formation of intangible assets research and development costs, is capitalized expenditure, constitute the cost of intangible assets, amortization in accordance with the provisions. Deduction policy is the tax law in order to encourage enterprises to carry out research and development to the tax incentives. Specifically as follows: not formed intangible assets, in accordance with the 75% deduction, the formation of intangible assets, then amortized in accordance with 175%.
In addition, for manufacturing enterprises to carry out R & D activities in the actual incurred R & D costs, not formed intangible assets included in the current profit and loss, in accordance with the provisions of the actual deduction on the basis of the January 1, 2021 onwards, and then in accordance with the actual amount of 100% in the pre-tax deduction; the formation of intangible assets, January 1, 2021 onwards, according to the cost of intangible assets, 200% of the cost of amortization before tax. Amortization of intangible assets before tax.