Mainly depends on the nature of the technical service fees, refer to the contract you signed with the outside organization.
If the technical service fee belongs to the trial product testing fees, as a direct input accounting.
If the technical service fee is entrusted to external units to help you research and development, to be put into the entrusted external research and development costs.
High-tech enterprises in the process of recognizing the scope of research and development costs
(a) personnel labor costs. Including the wages and salaries of scientific and technological personnel, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums and housing fund, as well as the labor costs of external scientific and technological personnel.
(ii) direct input costs. Refers to the enterprise for the implementation of research and development activities and the actual occurrence of related expenditures. Including: direct consumption of materials, fuel and power costs; for intermediate testing and product trial production of molds, process equipment development and manufacturing costs, does not constitute a fixed asset samples, prototypes and general test means of acquisition costs, test costs of trial products; used for research and development activities of the instrumentation, equipment, operation and maintenance, adjustment, inspection, testing, repair and other costs, as well as leased through operating leases for the research and development activities of fixed assets rental fees. Leasing fees for fixed assets leased under operating leases for R&D activities.
(3) depreciation expense and long-term amortization. Depreciation expense refers to the depreciation of instruments, equipment and buildings in use for research and development activities; long-term amortized expense refers to the long-term amortized expense incurred in the process of alteration, modification, renovation and repair of research and development facilities.
(d) amortization of intangible assets. It refers to the amortization expense of software, intellectual property rights and non-patented technologies (proprietary technologies, licenses, designs and calculation methods, etc.) used in research and development activities.
(v) design costs. Refers to the conception, development and manufacture of new products and processes, processes, technical specifications, procedures, operational characteristics of the design of the costs incurred. Including innovative, creative, breakthrough products for the creative design activities related to the costs incurred.
(F) equipment commissioning costs and test costs. Equipment commissioning costs refers to the cost of research and development activities incurred in the process of preparation of equipment, including the development of special, specialized production machinery, changes in production and quality control procedures, or the development of new methods and standards and other activities incurred. For large-scale batch and commercial production of conventional tooling preparation and industrial engineering costs can not be included in the scope of the collection; test costs, including clinical trials for the development of new drugs, exploration and development of technology field test costs, field test costs.
(VII) commissioned external research and development costs. Entrusted external research and development costs refers to the enterprise entrusted to other institutions or individuals within and outside the research and development activities of the costs incurred (research and development activities for the commissioning side of the results of the enterprise owned, and the enterprise's main business is closely related to the business). The actual amount of commissioned external research and development costs should be determined in accordance with the principle of independent transactions, according to the actual amount of 80% of the total R & D costs of the commissioning party.
(viii) other costs. Other costs refers to the above costs other than those directly related to research and development activities, including technical library fees, data translation costs, expert consulting fees, high-tech R & D insurance, research and development results of the search, demonstration, evaluation, appraisal, acceptance costs, intellectual property rights application fees, registration fees, agency fees, conference fees, travel costs, communication costs, and so on. This cost generally shall not exceed 20% of the total cost of research and development, unless otherwise specified.
What are the R&D and technical service fees? If the technical service fee is not generated by the R & D, but the usual maintenance of technology costs, then it is directly recorded in the administrative expenses. R & D-related technical service fees, if the research and development of intangible assets, can also be accounted for with the intangible assets account.