R&D equipment is a one-time charge to R&D expenses

Not Oh, to form a fixed asset and then amortized depreciation, you can see the third point.

The following high-tech recognized the scope of the collection of R & D costs:

(1) personnel labor costs

including wages and salaries of scientific and technological personnel of the enterprise, basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, workers' compensation insurance premiums, maternity insurance premiums and housing fund, as well as external scientific and technological personnel labor costs.

(2) direct input costs

Direct input costs refer to the actual expenditure incurred by the enterprise for the implementation of research and development activities. Including:

- direct consumption of materials, fuel and power costs;

- for intermediate tests and product trials of molds, process equipment development and manufacturing costs, does not constitute a fixed asset samples, prototypes and general test means of purchase, the test costs of trial products;

(2) direct input costs

(2) direct input costs are the actual expenses incurred by the enterprise for the implementation of research and development activities. Inspection fees for 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 fees for 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 of instruments and equipment used for research and development activities and buildings in use.

Long-term amortized expenses are long-term amortized expenses incurred in the course of alterations, modifications, renovations and repairs of research and development 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 for the conception, development and manufacture of new products and new processes, processes, technical specifications, procedures, operational characteristics of the design and other costs incurred. 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 process of preparation of tooling research and development activities incurred costs, 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.

Regular tooling preparation and industrial engineering costs incurred for large-scale batch and commercial production can not be included in the scope of collection.

Test costs include clinical trial costs for new drug development, field test costs for exploration and development technologies, field trial costs, etc.

(7) Entrusted external research and development costs

Entrusted external research and development costs refers to the enterprise entrusted to other institutions or individuals within and outside the research and development activities of the costs incurred (research and development activities for the commissioning side of the results of the enterprise owned by the enterprise, and the enterprise's main business is closely related to the business). The actual amount of commissioned external research and development costs should be determined in accordance with the principle of independent transactions,accounted for 80% of the actual amount incurred in the commissioner's total R & D costs.

(8) other costs

Other costs are directly related to research and development activities other than the above costs, including technical library fees, data translation fees, expert consulting fees, high-tech R & D insurance, R & D results of the retrieval, demonstration, evaluation, appraisal, acceptance costs, intellectual property rights, application fees, registration fees, agency fees, conference fees, Travel expenses, communication expenses, etc. This cost generally shall not exceed 20% of the total cost of research and development, unless otherwise specified.