I. Scope of R&D Expenses
1. Personnel Labor Costs
Includes wages and salaries of the enterprise's scientific and technological personnel, basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, industrial injury insurance premiums, maternity insurance premiums, and housing provident funds, as well as the labor costs of the external scientific and technological personnel.
2, direct input costs
Direct input costs are the actual expenses incurred by the enterprise for the implementation of research and development activities. Including:
--Directly consumed materials, fuel and power costs;
--Molds for intermediate testing and product trial production, process equipment development and manufacturing costs, does not constitute a fixed asset samples, prototypes and general test acquisition costs of means, inspection costs of trial products;
-- operation and maintenance, adjustment, inspection, testing, repair and other costs of instruments and equipment used for research and development activities, as well as leasing costs of fixed assets used for research and development activities leased through operating leases.
3. Depreciation Expense and Long-term Amortization Expense
Depreciation expense refers to the depreciation expense of instruments, equipment and buildings in use used for research and development activities.
Long-term amortized expenses are long-term amortized expenses incurred in the process of alteration, modification, renovation and repair of R&D facilities.
4. Amortization expense of intangible assets
Amortization expense of intangible assets 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.
5, design costs
Design costs are the costs incurred for the conception, development and manufacture of new products and processes, processes, technical specifications, protocol development, design of operational characteristics. Including innovative, creative, breakthrough products for the creative design activities related to the costs incurred.
6, equipment debugging costs and testing costs
Equipment debugging 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, change production and quality control procedures, or the development of new methods and standards and other activities incurred costs.
Costs incurred in routine tooling preparation and industrial engineering for large-scale batch and commercial production cannot be included in the scope of collection.
Testing costs include clinical trial costs for the development of new drugs, field trial costs for exploration and development technologies, field trial costs, etc.
7, commissioned external research and development costs
Commissioned external research and development costs refers to the costs incurred by the enterprise to commission research and development activities by other institutions or individuals inside or outside the country (the results of research and development activities owned by the commissioning party enterprise, and closely related to the enterprise's main business operations). The actual amount incurred for the commissioned external research and development expenses shall be determined in accordance with the principle of independent transaction, and 80% of the actual amount incurred shall be included in the total R&D expenses of the commissioning party.
8. Other Expenses
Other expenses refer to other expenses directly related to the research and development activities other than those mentioned above, including technical library and data fees, data translation fees, expert consulting fees, high and new technology R&D insurance premiums, R&D results of the retrieval, demonstration, evaluation, appraisal, acceptance costs, intellectual property rights, application fees, registration fees, agency fees, meeting fees, travel expenses, communication expenses, etc. This cost shall not exceed 20% of the total cost of research and development, unless otherwise specified.
The collection of R&D expenses
The collection of R&D expenses includes: personnel labor, direct inputs, depreciation and long-term amortization, amortization of intangible assets, design, equipment commissioning and testing, commissioned external research and development costs, and other costs.
Enterprises implementing the Accounting Standards for Business Enterprises (ASBE) set up "R&D Expenditures" accounts, which are classified by project according to the name or registration number of the R&D project under the "Expensed Expenditures" and "Capitalized Expenditures" accounts. Under the "Expensed Expenditures" and "Capitalized Expenditures" accounts, according to the R&D project name or registration number, the detailed accounting is carried out by project, and there are three to five levels of detailed accounts, such as: R&D Expenditures - Expensed Expenditures - R&D of XXXX - Personnel Labor.