Development expenditure

Concept

Development expenditure project is a expenditure part that reflects the cost of entering the invisibular asset cost during the development intangible asset process. The development expenditure project should be filled in the end of the "capitalization expenditure" tomorrow's "capitalization expenditure" in the "R & D Expenditure" subject.

Development expenditure is an asset account.

Filling mode

Development expenditure project in the asset-liabilities in the balance sheet is: according to the "capitalization expenditure" in the "R & D Expenditure", the balance of the discipline Filked.

"R & D Expenditure" account belongs to the cost class, and the transfers that the company has developed the development of intangible assets, and the cost of discomfort in the end of the credit reflection does not satisfy the capitalization conditions and meets capitalization conditions and has already Capital expenditures for forming intangible assets reaching the booking. The end of the debit balance reflects the expenditure of the invisible asset project that is undergoing research and development. The total account is set to set "Fare Expenditure" and "Capital Expenditure".

According to the above introduction, the "expense expenditure" in the document is not balanced, the balance is rotated to "management fees", and only the "capitalization expenditure" will be the end of the end of the document. That is, the development expenditure reflects the R & D costs of the inconsistency in the current period and the previous period - capitalization expenditure.