Enterprise R&D process, the ending balance of expensed expenses should be directed to the administrative expense account. Capitalized expenditures are retained at the end of the period and transferred to the cost of the relevant assets after completion. The general cost of expenditure, the final carry-over needs to be carried out in accordance with the following carry-over accounting entries for,
Borrow: administrative expenses - R & D expenditures,
Credit: R & D expenditures - expensed expenditures.