I. Personnel labor
Personnel labor is the annual wages and salaries of the personnel engaged in research and development activities (also known as R & D personnel), including the basic salary, bonuses, allowances, subsidies, end-of-year raises, overtime pay, and other expenditures related to their service or employment.
Two, direct inputs
Direct inputs are the raw materials and other related expenditures purchased by the enterprise for the implementation of research and development projects. Such as: water and fuel (including gas and electricity), etc.; for intermediate tests and product trials do not meet the fixed asset standard molds, samples, prototypes and general test means of acquisition, test products, such as inspection fees; for research and development activities of the instrumentation and equipment for the simple maintenance costs; operating leases leased fixed assets incurred in leasing fees, etc.. In practice, the enterprise research and development activities are often necessary to carry out scientific experiments, experiments consumed chemicals, laboratory animals incurred expenditures are typical of direct inputs.
Three, depreciation expense and long-term amortized expenses
This item includes the instruments and equipment purchased for the implementation of research and development activities and research and development projects in the use of the depreciation of buildings, including research and development facilities alterations, modifications, renovations and repairs of long-term amortized expenses incurred in the process.
IV. Design Expenses
Design expenses are expenses incurred for the conception, development and manufacture of new products and processes, and for the design of processes, technical specifications and operating characteristics.
V. Equipment commissioning costs
Equipment commissioning costs mainly include the costs incurred in research and development activities in the process of preparation of tooling (such as the development of production machines, molds and tools, changes in production and quality control procedures, or the development of new methods and standards, etc.). Costs incurred for routine tooling preparation and industrial engineering for large-scale batch and commercial production cannot be accounted for.
VI. Amortization of Intangible Assets
Amortization of expenses incurred on proprietary technologies (including patents, non-proprietary inventions, licenses, know-how, designs and calculation methods, etc.) acquired for research and development activities. This provision is basically consistent with the amortization expense of intangible assets such as software, patents and non-patented technologies used for research and development activities as stipulated in Caijing [2007] No. 194.
VII. Entrusted External Research and Development Expenses
Entrusted external research and development expenses refer to the expenses incurred by an enterprise for research and development activities entrusted to other enterprises, universities, research institutes, converted institutes, technical professional service organizations and overseas institutions within the territory (the results of the projects are owned by the enterprise and are closely related to the enterprise's main business operations). In order to avoid interference from connected transactions, the amount of expenses incurred for commissioning external research and development shall be determined in accordance with the principle of independent transactions.
VIII. Other Expenses
Other expenses incurred for research and development activities, such as office expenses, communication expenses, patent application maintenance fees, high-tech research and development insurance premiums. This cost generally shall not exceed 20% of the total cost of research and development, except as otherwise provided.
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