Which account is the research and development cost of the enterprise?
Research and development costs are the costs incurred in the process of research and development of intangible assets, belonging to the cost of accounting. Enterprises should set up the "research and development expenditure" account, this account accounting for the enterprise to carry out research and development of intangible assets in the process of the expenses incurred.
Transferred to administrative expenses
The new accounting standard stipulates:
There are two ways to deal with research and development expenses:
One is the expense treatment, which does not meet the conditions for capitalization of the research and development costs are recorded in the current period of administrative expenses;
One is the capitalization of the research and development costs that meet the conditions for capitalization of the intangible assets concerned.
I. This account accounts for the research and development of intangible assets incurred in the process of the enterprise's expenditures.
Second, this account should be in accordance with the research and development projects, respectively, "expensed expenditures" and "capitalized expenditures" for detailed accounting.
The specific scope of research and development costs include:
Personnel labor costs
Wages and salaries of personnel directly engaged in research and development activities, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, workers' compensation insurance premiums, maternity insurance premiums, and housing provident fund, as well as the cost of labor of external research and development personnel.
Direct input costs
Costs of materials, fuel and power directly consumed in R&D activities.
The development and manufacturing costs of molds and process equipment used for intermediate tests and product trial production, the acquisition costs of samples, prototypes and general testing means that do not constitute fixed assets, and the inspection costs of trial products.
Expenses for operation and maintenance, adjustment, inspection and repair of instruments and equipment used for research and development activities, as well as leasing fees for instruments and equipment used for research and development activities leased through operating leases.
Depreciation expenses
Depreciation expenses of instruments and equipment used for R&D activities.
Amortization of intangible assets
Amortization expense of software, patents, and non-patented technologies (including licenses, proprietary technologies, designs and calculation methods, etc.) used in R&D activities.
Fees for new product design, development of new process protocols, clinical trials for new drug development, and field trials for exploration and development technologies.
Other related costs
Other costs directly related to R&D activities, such as technical library and data fees, data translation fees, expert consulting fees, high-tech R&D insurance fees, search, analysis, deliberation, argumentation, appraisal, evaluation, assessment, acceptance costs of R&D results, intellectual property rights application fees, registration fees, agency fees, travel, meeting fees, and so on. The total amount of such expenses shall not exceed 10% of the total amount of deductible R&D expenses.
Other expenses prescribed by the Ministry of Finance and the State Administration of Taxation.
Accountable deduction for R&D expenses: on the basis of actual deduction in accordance with the regulations, during the period of January 1-December 31, 2018, additional deduction will be made in accordance with 75% of the actual amount incurred before tax; the formation of intangible assets will be amortized in accordance with 175% of the cost of the intangible assets before tax in the above period.