R&D expenditures are carried forward to which account at the end of the period

R&D expenditures are carried forward to the "administrative expenses" or "intangible assets" account. R & D expenses carried forward to which account, according to the nature of the R & D expenses to decide, there are two main processing methods: expensing, do not meet the conditions for capitalization of R & D expenses are included in the current administrative expenses account; capitalization, that is, eligible for capitalization of R & D expenses are included in the relevant intangible assets account. R & D expenditure account, refers to the depreciation of assets used in the research and development process, the consumption of raw materials, directly involved in the development of staff salaries and benefits, rent incurred in the development process, as well as borrowing costs, etc., the R & D expenditure account for the enterprise to carry out research and development of intangible assets in the process of the various expenditures incurred.