Which subject should be included in the depreciation of testing instruments and equipment?

The depreciation of instruments and equipment used for testing should be included in the subject of "R&D expenditure".

Debit: R&D expenditure-depreciation expense

Credit: accumulated depreciation

R&D expenditure refers to the depreciation of assets, the consumption of raw materials, the wages and welfare expenses of the personnel directly involved in the development, the rent and borrowing expenses incurred in the development process.