R&D expenditure-capitalized expenditure is a cost account

(1) R&D expenditure refers to various expenditures incurred by enterprises in the process of researching and developing intangible assets, and belongs to cost account. Enterprises should set up the subject of "R&D expenditure", which accounts for the expenditures incurred in the process of research and development of intangible assets.

(2) This course can be accounted for in detail according to research and development projects, namely "expensed expenditure" and "capitalized expenditure".

(3) The debit balance at the end of this course reflects the expenditure of intangible assets research and development projects that meet the capitalization conditions.

Extended reading:

1. The R&D expenses collected in the R&D stage of new product development are handled in two ways:

1. The expenses that do not meet the capitalization conditions are carried forward to the "management expenses" account at the end of the month, and

2. The expenses that meet the capitalization conditions are not carried forward at the end of the month, and then transferred to the "intangible assets" account when the research and development projects reach the intended purpose and form intangible assets.

II. Relevant provisions of Accounting Standards for Business Enterprises No.6-Intangible Assets

1. Article 7 The expenditure of research and development projects within an enterprise shall be distinguished from that of development.

research refers to an original planned investigation for acquiring and understanding new scientific or technical knowledge.

development refers to the application of research results or other knowledge to a plan or design before commercial production or use, so as to produce new or substantially improved materials, devices and products.

2. Article 8 The expenditures of the research phase of internal research and development projects of enterprises shall be included in the current profits and losses when incurred. (First recorded in the subject of "R&D expenditure-expense expenditure", and then carried forward to "management expense" at the end of the month)

3. Capitalization conditions of development stage expenditure:

Article 9 Only when the following conditions are met, can it be recognized as an intangible asset:

(1) It is technically feasible to complete the intangible asset so that it can be used or sold;

(2) It has the intention to complete the intangible asset and use or sell it;

(3) The ways in which intangible assets generate economic benefits, including the ability to prove that the products produced by using the intangible assets exist in the market or the intangible assets themselves exist in the market, and the intangible assets will be used internally, shall prove their usefulness;

(4) It has sufficient technical, financial and other resources to complete the development of the intangible assets, and has the ability to use or sell the intangible assets;

(5) The expenditure attributable to the development stage of the intangible assets can be measured reliably.

capitalization expenditure of R&D expenditure (the confirmed capitalization expenditure is recorded in "R&D Expenditure-Capitalized Expenditure" when it occurs, and will not be carried forward at the end of the month, and will be transferred to the "Intangible Assets" account as the cost of intangible assets when the research and development of intangible assets is successful).