Accounting for research and development work (R&D). What is included in R&D expenses and how they are taken into account Research, development and technological work

Research and development (R&D) is a fundamental and applied research, pilot developments, the purpose of which is the creation of new products and technologies.

R&D: accounting and tax accounting in 2019

To accept R&D for accounting, certain conditions must be met (clause 7 PBU 17/02):

• the amount of R&D expenses is determined and can be confirmed;
• it is possible to document the performance of work (for example, there is an act of acceptance of work performed);
• the use of R&D results for production or management needs will lead to income in the future;
• the use of R&D results can be demonstrated.

If at least one of the conditions is not met, then the costs associated with R&D are written off to account 91 “Other income and expenses”, subaccount “Other expenses”.

Account 91 also includes those R&D expenses that did not produce a positive result.

Accounting for R&D as intangible assets

R&D expenses are collected on the debit of account 08 “Investments in non-current assets”, sub-account “R&D performance” from the credit of accounts:

• 10 "Materials";
• 70 “Settlements with personnel for wages”, 69 “Settlement for social insurance and security”;
• 02 "Depreciation of fixed assets";
• 60 "Settlements with suppliers and contractors", etc.

Completed R&D expenses are written off from account 08 to the debit of account 04 "Intangible assets".

From the 1st day of the month following the month in which the actual application of R&D results is started, R&D expenses are written off:

Debit of account 20 “Main production”, 25 “General production expenses”, 44 “Sale expenses” - Credit of account 04 “Intangible assets”.

R&D expenses are written off over the period that is set as the time period for the R&D benefits. In this case, a linear method or a write-off method is used in proportion to the volume of output (clause 11 PBU 17/02). It is important to keep in mind that this period cannot be more than 5 years (clause 11 PBU 17/02)

R&D tax accounting

R&D expenses for profit tax purposes are taken into account in the period in which these works are completed (clause 4 of article 262 of the Tax Code of the Russian Federation), and are accepted as a reduction in the income tax base, regardless of their effectiveness. At the same time, if, as a result of R&D, an organization receives exclusive rights to the results of intellectual activity, then they are recognized as intangible assets and are subject to depreciation or are accounted for in other expenses within 2 years (

Research and Development (R&D) or R&D (Research and Development* (English))- this is a set of activities / services, including both scientific research, experiments, search, research, and the production of experimental and small-scale product samples (prototypes or test samples), prior to the launch of a new product / service or technology / system into industrial production. R&D (Research and Development) spending is an important indicator innovation activities companies or businesses. However, R&D expenses are recognized whether they are positive or not.

To carry out R&D, it is required to allocate budgets (financing) for R&D, as well as the availability of highly qualified personnel whose tasks include the implementation of the R&D complex. R&D activities should be carried out in accordance with a clear action plan broken down into stages.

Very often, R&D works and services (Scientific Research and Development Works) are accompanied by the following types of work:

What is the main difference between R&D and other activities?

The main difference between research and development (R&D) and related activities at the enterprise is the presence of an element of novelty in the development. Wherein we are talking specifically about the creation (development) of a new type of technology, product, service, etc.

What is R&D for?

R&D can reduce the costs of enterprises after the introduction of innovations, increase the velocity of capital circulation, withdraw New Product or service to the market, reducing risks, etc.

A little history about R&D and attitude to it

Until recently R&D considered as one of the areas of activity of commercial organizations. However, since the mid-90s of the last century, R&D has become an independent type of business. A large number of companies appeared that carried out research and development work for various economic entities (including the state). In Russia, such organizations include numerous research institutes, design bureaus, scientific departments of universities, etc.

Global R&D market, general trends in R&D market dynamics

According to research institutes, global spending on R&D is growing around the world and is a market equal to more than a trillion USD (US dollars). The first places in terms of R&D are occupied mainly by countries with developed economies, such as the USA, Japan, Great Britain, European countries, etc. (their market shares and positions in the ranking are constantly changing).
AT recent times Emerging economies such as China and India have stepped up strongly. Russia is among the top ten world leaders in R&D and its share in the R&D services market is constantly increasing.
Thanks to the choice of a development course with a focus on the domestic market (import substitution), Russia has a special and paramount interest in the development of the R&D market.

BASIC CONCEPTS AND DEFINITIONS IN THE DIRECTION OF R&D

Scientific development

Scientific development- carried out by order of a company / firm and / or their organizations, may differ in the following types of work: research (R&D), experimental design (R&D), technological work, or other research work aimed at obtaining and using new knowledge on activities of a given company or organization (hereinafter abbreviated as R&D).

Innovation activity- activities that result in the creation of a particular new product, the creation or improvement of existing technology, the development of new equipment, automation tools, software systems, organizational and management decisions in the structure of the organization/company.

R&D life cycle- the period from the beginning of scientific research to the termination of obtaining useful results from the use of this development.

At evaluating the effectiveness of R&D the calculation period is used, which is divided into steps (0.1...) and measured in years. It includes the following stages: scientific research, development work, manufacturing of industrial designs, mass production, use of manufactured products or technologies in industrial and economic practice, elimination (utilization) of products.

For scientific developments not related to the creation of new technology, the calculation period usually includes scientific research and the direct use of its results of proposals in production and economic activity companies/enterprises.

R&D performer- a scientific, design or engineering organization that is one of the parties to a contract for scientific development concluded with a company or organization and/or its subsidiaries/enterprises.

R&D efficiency- the effectiveness of scientific development is understood as a category that reflects the compliance of this development with the goals and interests of the company/enterprise-customer of R&D.

Exist different kinds R&D efficiency:

Each of the types of efficiency is characterized by different indicators or forms of manifestation of efficiency.

R&D System Implementation Program- a set of technical, economic and organizational measures, providing for practical use scientific results. It includes, in the general case, economic justifications, R&D, production of prototypes, testing of new equipment, its experimental use in organizations, serial production, mass use, maintenance, repair and disposal (liquidation).

Investments- cash, securities, other property, including property rights, other rights having a monetary value, invested in objects of entrepreneurial and (or) other activities in order to make a profit and (or) achieve another beneficial effect.

Operating (current) costs of production and sales of products- economically justified costs associated with the production and sale of products, determined in accordance with the rules of accounting.

Cash flow (net cash receipts, balance real money, net income)- the difference between the inflow and outflow of funds for the billing period. When calculating R&D cash flows, only cash inflows and outflows associated with this R&D and its implementation are taken into account.

Cash inflow from operating activities- the total amount of cash receipts from the results of the implementation of R&D.

Cash outflow- expenses associated with R&D and its implementation.

Discounting- bringing the income or expenses of future years to the present (or other - base) point in time. It is carried out in the course of efficiency calculations by multiplying the corresponding values ​​of income or expenses by discount factors. The value of these coefficients depends on the discount rate (E) established by the enterprise and the time of use of the R&D results.

Integral effect of R&D (net present value)
The integral effect of R&D (net present value) is the sum of discounted cash flows from scientific development and the full implementation of the program for the implementation of its results for the entire life cycle this development.

R&D efficiency index

R&D efficiency index = ratio of the integral effect of R&D to:

a) discounted costs of R&D;

b) discounted costs for conducting and implementing R&D.

The first indicator (a) is used, as a rule, when ranking the effectiveness of scientific research.

The main goal of the R&D rules is to create conditions for the concentration of financial and other resources of the organization on the most effective scientific developments and the productive use of their results, which increases the efficiency of the use of funds invested in R&D.

Typical areas of application of R&D rules in an enterprise: The main goal of the R&D rules is to create conditions for the concentration of financial and other resources of the enterprise on the most effective scientific developments and the productive use of their results, which increases the efficiency of the use of funds invested in R&D at the enterprise. The rules provide for the establishment of uniform corporate requirements for the economic justification of R&D at various stages of their life cycle. The methodology for evaluating the effectiveness of R&D, set out in the R&D rules, has a commercial focus and takes into account the economic, social, environmental and other goals and interests of the enterprise and / or affiliated organizations.

The R&D rules provide for the establishment of uniform corporate requirements for the economic justification of R&D at various stages of their life cycle.

The methodology for evaluating the effectiveness of R&D, set out in the rules on R&D, has a commercial focus and takes into account the economic, social, environmental and other goals and interests of companies.

The effectiveness of scientific development should be assessed:

At the stage of an application for scientific development and the formation of a corporate R&D plan - to resolve the issue of the appropriateness of its implementation and inclusion of development in the plan;

At the stage of completion of scientific development - to evaluate the obtained scientific results and decide on the appropriateness of their use;

At the implementation stage - to determine the scope of implementation of the development, evaluate the actual results, proposals to stimulate the implementation of the development.

R&D expertise

Based on the results of the evaluation of the effectiveness of scientific development (R&D), an examination is carried out, on the basis of which a decision is made to include R&D in the plan for financing or continuing research, and a conclusion is also given on calculations at the stage of completion and implementation of scientific developments.

Development of R&D rules at the enterprise/company

R&D rules are usually developed taking into account the “Methodological recommendations for evaluating the effectiveness of investment projects” within companies (organizations) interested in R&D procedures/services.

The rules for evaluating the effectiveness of R&D determine the procedure for calculating the effectiveness of R&D at various stages of their implementation.

R&D efficiency assessment is based on comparison of income and expenses of the organization/enterprise of the R&D customer related to R&D and implementation of the obtained scientific results. Evaluation of the effectiveness of R&D can be carried out by basic and simplified methods.

Calculations of the effectiveness of scientific research should take into account the following main provisions and conditions:

R&D assessment is given within the calculation period;

It is obligatory to take into account the time factor (changes in costs and results over time, unevenness of income and expenses at different times);

The calculations take into account the discount rate established by the customer enterprise at the time of evaluation, which is the same for all considered scientific developments;

At the initial stage of R&D, only future expenses and incomes related to the implementation and implementation of scientific development are taken into account;

When calculating the actual efficiency, the actual costs and income associated with R&D and the implementation of its results are taken into account;

The price system that is in effect at the time of the calculations, tariffs, taxes, etc. is used. (with the obligatory indication of this moment), inflation is not taken into account;

Uncertainty and risk factors are indicated, as well as ways to reflect them in the calculations;

The principle of comparison “without a project (without innovation) and with a project (with innovation)” is used, that is, the evaluation of the effectiveness of scientific research is carried out by comparing the cash flows associated with the conduct of research and the use of its results, with the cash flows that would take place if research and, accordingly, implementation would not be carried out;

Evaluations of the effectiveness of R&D, with rare exceptions, should be expressed in monetary terms.

The rules for evaluating the effectiveness of R&D provide for the use of two indicators of the effectiveness of R&D: the integral effect of scientific development (Ei), the efficiency index (IE).

Justification of the effectiveness of scientific development is carried out at the following stages (stages) of its life cycle:

At the application stage, inclusion in the R&D plan and conclusion of an agreement (assessment of the potential effect);

At the stage of completion of development (assessment of the expected effect);

At the implementation stage (calculations of the actual effect).

At the final stage of assessing the effectiveness of R&D, the results of work in the areas of their use should be reflected - in capital construction, in the development of natural resources, etc.

The responsibility for preparing a justification for the effectiveness of R&D and the reliability of the calculations performed at all stages of the development life cycle, including the stages of its completion and implementation, rests with the functional customer.

When forming an assessment of the effectiveness of R&D, it is necessary, first of all, to identify and assess the change in efficiency in the production, economic and other activities of an organization/company when implementing scientific development. Changes of this kind can be characterized by factors of efficiency (efficiency, usefulness) of R&D.

The implementation of scientific results can positively affect the main performance indicators of an organization/company due to:

Improve the performance of the main technological equipment and improve its use over time;

Increasing technological and organizational innovations and activities;

Increasing the production of hydrocarbon raw materials by increasing gas, condensate and oil recovery;

performance increase;

Increase in the active volume of products in the company's warehouses (if it is possible within the technological process of the organization/enterprise);

Increasing the depth of product processing (if it is possible within the technological process of the organization / enterprise);

Increasing export opportunities;

Accelerating the pace of construction;

Saving expenses for own needs, and reducing losses;

Improving accounting, volumes and quality of products, as a result of reducing the error of measuring instruments for metrological control.

Use of new equipment, new technologies and technological processes;

Innovations aimed at reducing the consumption of material resources;

Use of import-substituting materials;

Replacement of materials, raw materials or semi-finished products used in production with cheaper ones;

Optimization of schedules and methods for the production of capital and current repairs;

Reducing the cost of capital and current repairs;

Improving the maintainability of equipment;

Innovations aimed at reducing penalties for non-compliance with product parameters;

Reducing the cost of diagnostics, monitoring the effectiveness of protection and inspection of the condition of structures.

Use of new equipment, new technological processes;

Rational organization of production processes and personnel management;

staff development;

Improving the norms and standards, the system of stimulating the remuneration of workers;

Reducing the loss of working time;

declines occupational diseases and trauma.

Reducing the time of non-technological breaks and downtime during the transition from one stage of the production process to another;

Reducing the time to obtain high-quality control information;

Increase in overhaul periods;

Increasing the level of intensification of production.

Improvement of technical, technological and organizational solutions in the construction of buildings, structures and facilities;

Extending the useful life of machinery, equipment, Vehicle and other types of fixed assets;

Optimization of corporate capital construction programs;

Use of progressive technical, technological and organizational solutions;

Optimization of gas transport and transport flows.

In market conditions of management, the results of scientific developments can provide a significant effect, providing, in their practical implementation:

Increasing competitiveness, expanding the market for products and services in the Russian and foreign markets;

Increasing the market value of the company's shares;

Increasing the total capitalization of the company;

Reducing the risks associated with the production and economic activities of the company;

Receiving income from the sale of patents and licenses;

Receiving income from the acquisition or sale of real estate, financial investments, other operations in the stock and financial markets;

Growth of income from the restructuring of the Company and improvement of the management system of the Company and its subsidiaries.

Factors for the implementation and implementation of scientific developments

The effectiveness of R&D is largely determined by the very process of conducting and implementing scientific developments. The most important factors in this process, in terms of its effectiveness, are:

The volume of costs for R&D and their distribution over time;

The duration of the period from the completion of R&D to the start of implementation of the obtained scientific results;

The volume of implementation and its distribution in time throughout the entire life cycle of innovation;

The duration of the period of growth in the volume of implementation and the dynamics of the volume of implementation;

The system of relationships between various participants (organizational and economic mechanism) of a scientific project, including the relationship of implementing organizations with a company/enterprise R&D customer, scientific organization, relations of the company / enterprise and implementing organizations with state authorities and local self-government.

To facilitate taking into account the specifics of scientific developments in terms of substantiating their effectiveness and economic feasibility at a large enterprise/organization, all R&D activities are divided into separate groups dividing R&D works/services by type.

The sign that R&D is included in the classification group is the predominant type of effect realized during the implementation of research and development. The assignment of R&D to a specific classification group determines the nature of the rationale for the development efficiency. In the above example of R&D classification, only a small part of the R&D groups is reflected. The R&D classifier can contain many types of groups depending on the type of enterprise, sales markets, the number of products or services, its size and business interests, and other factors.

So, here are some R&D groups at the enterprise:

Group "A1" includes R&D with a predominant commercial effect. The group includes scientific developments related to the improvement of technology, technology, management and organization of production.

The group "A2" includes scientific developments, mainly aimed at solving problems and tasks to improve the management of all aspects of the company's activities. This group includes substantiation and development of company development programs, regulatory documents (for example, copyright support for projects), analytical developments and software management processes. The type of effect implemented in these developments can be characterized as managerial.

The A3 group includes developments on the application of new or improvement of existing financing schemes, recommendations on conducting individual operations in the financial and stock markets, debt restructuring programs of the Company and its subsidiaries, etc.

Group "A4" includes scientific developments, the effect of which can only be determined by their subsequent use as part of applied scientific work. A characteristic of such work is the expansion of knowledge in the fields of science, engineering and technology - the basic for applied research of the company. In these works, new connections and regularities between phenomena are established, new technical ideas are put forward. Economic justifications, calculations for such developments are not carried out. Developers need to prepare proposals for research, projects, areas of research that can use the results of exploratory research (discoveries), but a potential assessment of their economic results in this group may not be carried out.

We provide a full range of works (services) for R&D

The Servotekhnika company provides services for the implementation of various projects related to scientific research and experimental design developments of R&D and R&D. The defining advantages of choosing Servotechnika are the following:

• Accumulated experience. For more than 12 years, the engineering department of Servotechnika has been successfully developing various projects of any complexity for commercial and government organizations in various industrial fields.
• Wide range of equipment. The ability to use various mechanical components of both imported and domestic production for the implementation of projects allows not only to fulfill the task as accurately as possible, but also to do it at the lowest economic cost.
• Warranty. The reputation of the company depends on the guarantee of the quality of its work in each particular case, so Servotekhnika strives for long-term and successful relationships with customers.

It is thanks to these factors that Servotekhnika's clients are such companies as Gazprom, Rosatom, Russian Railways, MSTU, MAI, as well as various other enterprises and universities.

ORDER FOR R&D SERVICES

You can order a full range of R&D services from us. Fill in simple form order, describe the required set of works or tasks that need to be solved.

Completed R&D projects

Servotechnika has rich and diversified experience in R&D services. We have more than 15 years of experience, and hundreds of successfully implemented projects and development projects in various fields of science and technology.
Experienced engineers, designers and developers are ready to assist in the implementation of any project. Moreover, we have our own modern production (manufacturing plant), which is equipped with CNC machines (a wide range of manufacturing processes), assembly/production lines, and qualified personnel.

With the implementation of the latest developments R&D can be found below.

Implemented (implemented) R&D projects

In the manufacture of products, even at the development stage, companies are faced with the need to conduct research and development. To understand R&D principle, it is necessary to decipher the abbreviations R & D and R & D, as well as highlighting features. In this article, we will consider aspects of the tasks and goals scientific works, efficiency factors and examples of implemented .

What is R&D: definition and features

The term R&D stands for research and development work. This is a set of experiments, theoretical ideas, searches, production of standard samples, a set of measures aimed at producing a finished product according to specified standards.

The scale of R&D reflects the competitiveness of companies, and the cost of such services is an indicator of the innovative activity of the manufacturer. Thus, it is possible to calculate the competitiveness of a particular product more.

Often, scientific research is used in the manufacture of products. state order. In this case, activities, which involves strict adherence to the established plan, consisting of several stages. R&D is associated with the involvement of specialists in a particular area and the presence of strict time frames.

Researchers identify the following most common activities and types of services for effective R&D:

• Intellectual activity, experiments, theoretical research (R&D);
• Works aimed at the development of design and technological documentation of a product sample (R&D);
• Other research activities, the task of which is to obtain new knowledge and skills in a particular field;
• Technological processes (TR).

The difference between research and development work from other types of activities in the industry is the widespread use modern technologies and work.

Novelty is the hallmark of any R&D. The output is a product that has no analogues (it can be the new kind technologies, products or services).

Factors in the creation and conduct of scientific developments

The size in R&D is determined by the chosen strategy of the enterprise in scientific development, as well as the scale research activities. The process of carrying out and implementing modern developments affects the efficiency of work.

There are five main factors that determine what the outcome of the entire process will be:

1. R&D costs, as well as the distribution of spending over time.
2. The R&D strategy is a long-term program of specific actions, on which the duration of work depends from theoretical searches to the final result.
3. Volume information base and its distribution throughout the investment period.
4. Dynamics (rise and fall of investment in a scientific project) and the results of the implementation of scientific developments at certain stages.
5. Building links between the participants of a scientific project, the so-called organizational and economic mechanism. Particular attention is paid to the system of relations between the enterprise-customer of R&D and implementing centers.

Types of research work

To simplify the process of evaluating the effectiveness and validity of the use of R&D, research activities are divided into several main groups depending on the final result. According to most experts, the main criterion for separation is the effect that is achieved through ongoing research and experiments.

Also, one of the aspects of the formation of a particular group may be the number of products, the type of enterprise, the service sector and other factors.

The four main groups of R&D and their features:

1. Group "A1", a distinctive feature of which is the commercial orientation of the activity. These can be scientific developments within the framework of equipment improvement, as well as R&D management.
2. Group "A2" is scientific research aimed at eliminating urgent problems in various areas of the company's activities. This also includes solving management problems, planning and implementing developments in the work of the enterprise, compiling documentation and technical processes.
3. Group "A3" includes scientific developments to improve and implement existing financial mechanisms, control over the conduct of individual transactions in the stock market. Most often, scientific developments in this category are used to create debt restructuring programs for a company or its subsidiaries.
4. Group "A4" is a research activity aimed at obtaining an applied effect, that is, the result can be determined only with the direct use of developments. The scientific research of this group is used to expand the base of applied research in the field of modern technologies, science and technology.

Within the framework of scientific research, certain patterns and connections between various phenomena are formed, which in turn leads to the creation of more and more new technical ideas.

It is also worth noting that R&D of the A4 group does not have an economic justification, that is, developments are not evaluated for financial benefits, but only establish the direction of research.

Research functions

Innovation process in modern world is based on scientific developments, which, as a rule, have a commercial effect. Therefore, investing in technology and research projects leads to the creation new products, technological processes and a modernized service sector. In the R&D industry, it is a factor in the formation of new concrete advantages, as well as the main element of innovation.

It turns out that the main function of R&D is the practical application of the phenomena and processes obtained (this is especially true for applied research). The purpose of research and development is to provide production with new goods or services for profit.

R&D is the pre-production life cycle of a product, a set of ideas and scientific developments for the subsequent sale of products on the market.

At the stages of R & D, other functions of research work can be distinguished. So, in the beginning, the process is aimed at creating competitive products. To do this, marketing campaigns are carried out, the product range is evaluated, which is based on new technological solutions. Next, the scale of distribution of the product is established, after which a complex of development work is carried out (experimental products, the result of which is a technological project).

Scientific and technical products include the results of completed R&D, including:

• Research, design and design work, as well as any stages of these works;
• and pilot batches of new equipment and materials manufactured based on the results of research and development work;
• Science-intensive products manufactured in small batches;
• Software for electronic computers;
• Scientific and production services using unique scientific equipment,
• Information technology services, services in the areas of metrology, certification and information technology;
• Services of a consulting nature and expertise of a scientific, technical, economic, managerial nature;
• Intellectual property;
• Other types of works and services not prohibited by the legislation of the Russian Federation.

Main tasks of R&D

The exact definition of the tasks of conducting and implementing scientific developments allows you to significantly increase and at the same time avoid possible errors even at the first stage of product creation. The following research tasks can be distinguished:

1. Expanding the information base in the field of modern technologies, science and technology, as well as obtaining new knowledge and skills in the study of society and nature with a view to their subsequent application.
2. Determining the competitiveness of new products (product prototype) and the possibility of its materialization in a particular area of ​​production based on theoretical research and experimental activities.
3. Innovative process and practical implementation of acquired knowledge and skills.

Analysts note that R&D makes it possible to increase the efficiency of resource use, increase the competitiveness of private and state enterprises and improve the standard of living of the population.

R&D stages and their characteristics

As already mentioned, scientific development is a lengthy process consisting of. There are the following stages of R&D:

• Formation of a fundamental base on the basis of theoretical and exploratory research (less often experiments);
• Scientific research of an applied nature;
• Design activities, the purpose of which is the creation of a new scientific and technical product (experimental design work);
• Experienced or experimental (can be performed at the previous stages).

It should be noted that the last stage involves checking the results obtained in order to manufacture and develop a typical product sample. Carrying out this stage of R & D allows you to work out a modified technological process in reality, as well as assess the readiness of equipment, instruments, installations for the subsequent production of goods.

Description of the main stages of R&D

The fundamental base is formed through theoretical and exploratory research.

The research stage is the substantiation of new processes and phenomena, as well as the formation of new theories. Exploratory research is aimed at developing new principles for the manufacture of goods and services (this also includes the use of management). This type of work is characterized by a precise definition of the goal and orientation to specific theoretical foundations.

As for applied research, their main task is to practical use scientific developments. With their help, technical problems are solved, mechanisms for resolving theoretical issues are established, the first results are achieved, which can later be used to create standard product samples.

The final stage is considered OCD.

This is the transition from experimental to industrial production products. Here, a completely new product, materials or devices are produced, technical processes or equipment upgrades.

Organization of scientific research

The study of research and development work is carried out within the framework of the course " Innovation management with two fundamental objectives.

Firstly, it shows the competitiveness of the enterprise, allows you to complete the preparation of all necessary documentation, as well as inform the organizers about the features of specific products and their implementation on the market.

Secondly, when organizing scientific research, the development of modern equipment with the introduction of new functions can be carried out.

There are five cross-industry documentation systems on which the organization of research and development work is based:

1. State standards in production.
2. Unified system of design documentation.
3. Uniform rules and norms that must be followed in the preparation of documentation for technical developments.
4. Unified system of technological preparation.
5. State product quality standards.

These are the standards that are used in the preparation of R&D documents.

However, it should be noted that the results obtained are drawn up in accordance with a single design documentation. During the development, safety requirements, production regulations, as well as positive experience in the preparation of documents for the products being developed were taken into account.

The abbreviation "R&D" stands for Research and Development. R&D is a full cycle of research. It starts with a problem statement, includes scientific research, new design solutions and the production of a prototype or a small series of samples.

The decisive factor for holding positions in the market of high-tech products and successful competitiveness is the constant renewal of products and, in parallel, the modernization of production. This is a qualitative transition from labor-intensive technologies to science-intensive ones. Where investments are made not in manual labor, but in scientific research for practical purposes.

1. The task of R&D is to create new principles for the manufacture of products, as well as the development of technologies for its production. Unlike basic research, R&D has a clearly defined purpose and is financed not from the state budget, but directly from the interested party. The R&D order includes the conclusion of an agreement, which specifies the terms of reference and the financial side of the project. In the course of such research, there are discoveries of previously unknown properties of materials and their compounds, which are immediately embodied in finished products and determine a new direction of development. technical progress. Note that the customer in this case is the owner of the research results.
2. The implementation of R&D consists of several stages and is associated with certain risks, since the most important role in successful work plays a creative component. There is a chance of getting a negative result.

   Expenditure on R&D that did not produce a positive result

   In this case, the customer decides to stop funding, or continue research. R&D is carried out according to an approximate scheme:

   1. study of existing samples, research, theoretical research;
   2. practical research, selection of materials and elements, experiments;
   3. development of structures, schemes, principles of work;
   4. development appearance, sketches, prototyping;
   5. coordination of technical and visual characteristics with the customer;
   6. prototype testing;
   7. drawing up technical documentation.
3. Inventory, or R&D accounting, is carried out within the framework of existing regulatory documents.

   In practice, it looks like this: PBU 17/02 (Accounting for expenses for research, development and technological work) regulates the accounting of all R&D expenses. This document is addressed to research customers, or organizations that carry out development on their own, without the involvement of third parties. PBU 17/02 is applied if, in the process of development, a result is obtained that is not subject to legal protection under the law of the Russian Federation. R&D expenses are reflected in accounting as investments in non-current assets of the organization. R&D results are a unit of intangible assets and are accounted for separately for each topic in accordance with actual expenses.

From the foregoing, it is clear that R&D is a risky but necessary investment item. They became the key to successful management business abroad, while Russian industry just beginning to learn from this experience. Business leaders who look to the future, not limited to today, have the opportunity to rise to the top positions in their industry.

Since the organization of R&D involves completely new developments that are intangible value, the issue of copyright, intellectual property, etc. is decided by the contract for development within the framework of the Federal Law on Science dated 23.08.96 No. 127-FZ.

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NORD Engineering, together with a partner, develops design documentation for mining, metallurgical and chemical industries.

Selection and supply of equipment

NORD Engineering carries out the selection and supply of equipment for the mining, metallurgical and chemical industries, as well as for analytical studies of any nature.

Installation supervision, commissioning

NORD Engineering provides services for supervised installation and commissioning of equipment in the implementation of projects for the construction of enterprises.

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Accounting for R&D expenses

The rules for accounting for expenses for research, development and technological work are regulated by the Accounting Regulation “Accounting for expenses for research, development and technological work”, approved by Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 115n (PBU 17/02 ).

The rules established in PBU 17/02 should be used only by those organizations that perform research, development and technological work on their own and / or are customers specified works under the contract (R&D).

Research works include works related to the implementation of scientific (research), scientific and technical activities and experimental developments, defined by the Federal Law of August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy”.

The rules established in PBU 17/02 apply only to those R&D for which the results are obtained:

• subject to legal protection, but not executed in accordance with the procedure established by law;
• not subject to legal protection in accordance with the norms of the current legislation.

Rules PBU 17/02 do not apply:

• to unfinished R&D;
• to research and development, the results of which are taken into account in accounting as intangible assets;
• in relation to the expenses of the organization for the development of natural resources, the costs of preparing and mastering production, new organizations, workshops, units (start-up costs), the costs of preparing and mastering the production of products not intended for serial and mass production;
• in relation to the costs associated with the improvement of technology and organization of production, with the improvement of product quality, changes in product design and other operational properties carried out during the production (technological) process.

An inventory object is accepted as a unit of accounting for R&D expenses. An inventory object is a set of expenses for the work performed, the results of which are independently used in the production of products (performance of work, provision of services) or for the management needs of the organization.

R&D expenses include all actual expenses associated with the performance of the specified work.

R&D costs may include:

• the cost of inventories and services of third-party organizations and persons used in the performance of these works;
• the cost of wages and other payments to employees directly employed in the performance of the specified work under an employment contract;
• deductions for social needs;
• the cost of special equipment and special equipment intended for use as objects of testing and research;
• depreciation of fixed assets and intangible assets used in the performance of these works;
• costs for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property;
• general business expenses if they are directly related to the performance of these works;
• other costs directly related to R&D, including testing costs.

To recognize R&D expenses as such in accounting, the following conditions must be met at a time:

• there is documentary evidence of the work;
• the use of the results of work for production and / or management needs will lead to future economic benefits (income);

If at least one of the conditions for recognizing the expenses of the organization as expenses related to the implementation of R&D is not met, the expenses incurred are recognized as other expenses of the reporting period. Other expenses of the reporting period are also recognized as R&D expenses that did not give a positive result.

In the process of carrying out R&D, expenses on them must first be taken into account on a special sub-account 08-8 "Performance of research, development and technological work" with subsequent attribution to account 04 "Accounting for intangible assets" (for example, to a separate sub-account 04-2 " Expenses for research, development and technological work”).

Acceptance for accounting of R&D expenses, the results of which are to be used in the production of products (performance of work, provision of services) or for the management needs of the organization, are reflected in the following entries.

Analytical accounting of R&D expenses on account 04 "Intangible assets" is carried out by types of R&D expenses, by types of work, contracts (orders).

R&D expenses, the results of which are not subject to use in the production of products (performance of work, provision of services) or for the management needs of the organization, or for which positive results are not obtained, are written off by posting: Dt 91-2 Kt 08-8.

The write-off of R&D expenses for expenses on ordinary activities should be made from the 1st day of the month following the month in which the actual application of the results obtained from the performance of the specified work in the production of products (performance of work, provision of services) or for the management needs of the organization began.

Organizations are given the right to independently determine the period for writing off R&D expenses based on the expected useful life of the obtained R&D results, during which the organization can receive economic benefits (income), but not more than 5 years. In addition, the specified useful life cannot exceed the life of the organization.

Expenses for each completed R&D are written off in one of the following ways:

• in a linear way;
• way of writing off expenses in proportion to the volume of products (works, services).

During the reporting year, the write-off of R&D expenses to expenses for ordinary activities is carried out evenly in the amount of 1/12 annual amount regardless of the method used to write off expenses.

Under the straight-line method, R&D expenses are written off on a straight-line basis over the assumed useful life.

Accounting for R&D expenses

Example

When using the linear method, on average for one year, an organization can write off 24,000 rubles for expenses for ordinary activities. (120,000 rubles / 5 years).

Within one reporting year, the organization can monthly write off 1/12 of the annual amount, that is, 2000 rubles. (24,000 rubles / 12 months).

When using the method of writing off expenses in proportion to the volume of products (works, services), the determination of the amount to be written off in reporting period the amount of R&D expenses is made based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses for a specific R&D and the entire estimated volume of products (works, services) for the entire period of application of the results of this R&D.

Example

The organization's expenses for R&D amounted to 120,000 rubles. The expected period of use of R&D results is 5 years.

The expected volume of output for the entire expected period of use of the results of R & D, established by the organization, is 400,000 units.

The actual output for 5 years of the period of using the results of R&D was 100,000 units in the first year, 80,000 units in the second year, 60,000 units in the third year, 90,000 units in the fourth year, and 90,000 units in the fifth year -70,000 units

1st year - 120,000 rubles. x 100,000 units/400,000 units = 30,000 rubles.
2nd year - 120,000 rubles. x 80,000 units/400,000 units = 24,000 rubles.
3rd year - 120,000 rubles. x 60,000 units/400,000 units = 18,000 rubles.
4th year - 120,000 rubles. x 90,000 units/400,000 units = 27,000 rubles.
5th year - 120,000 rubles. x 70,000 units/400,000 units = 21,000 rubles.

The method chosen by the organization to write off R&D expenses is subject to reflection in the accounting policy of the organization.

Write-offs of R&D expenses are reflected in the following entries.

If the organization ceases to use the results of a specific R&D in the production of products (performance of work, provision of services) or for the management needs of the organization, or considers that it will not receive economic benefits in the future from their use, then the remaining amount of expenses for such R&D, not attributed to expenses for ordinary activities is written off as follows:

• the remaining amount of expenses for such R&D, not included in the shares for expenses for ordinary activities, is subject to write-off to other expenses of the reporting period as of the date of the decision to stop using the results of this work: Dt 91-2 Kt 04-2.

Write-off of R&D expenses

Research, development and technological work (R&D) carried out by organizations can have a different result. Regardless of this, all R&D should be reflected in the accounting of the organization.

There are several ways to write off R&D expenses, which you will learn about in this article.

Commercial organizations that are legal entities under the laws of the Russian Federation (with the exception of credit organizations) performing R&D should apply the Accounting Regulation "Accounting for Research, Development and Technological Works" PBU 17/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 115n. Moreover, only those organizations that carry out R&D on their own and (and) are contractual customers of the specified works should apply this PBU (clause 1 PBU 17/02).

So, PBU 17/02, on the basis of clause 2 of this Regulation, applies to R&D:

• on which the results are obtained, subject to legal protection, but not formalized in the manner prescribed by law;
• for which results are obtained that are not subject to legal protection in accordance with the norms of the current legislation (the list of results of intellectual activity and means of individualization that are granted legal protection contains Article 1225 of the Civil Code of the Russian Federation).

If certain results are obtained as a result of R&D, then the costs of carrying out these works are subject to accounting as R&D costs, provided that they meet the criteria for recognition of expenses listed in paragraph 7 of PBU 17/02:

• the amount of the expense can be determined and confirmed;
• there is a documentary confirmation of the performance of work (act of acceptance of work performed, etc.);
• the use of the results of work for production and (or) management needs will lead to future economic benefits (income);
• the use of R&D results can be demonstrated.

How are the costs of R&D, for which the result is obtained, written off?

According to paragraph 10 of PBU 17/02, R&D expenses are subject to write-off to expenses for ordinary activities from the first day of the month following the month in which the actual application of the results obtained from R&D in production (performance of work, provision of services) was started. That is, if the work was completed in August 2012, and the use of the results began in October of this year, then the write-off of R&D expenses should begin on November 1 of the same year.

Paragraph 11 of PBU 17/02 provides for two possible options for writing off expenses for each R&D performed:

1. linear way;
2. write-off method in proportion to the volume of production.

The period during which the organization will write off R&D expenses, it determines independently based on the expected period of use of the obtained R&D results, during which it can receive income from their use.

In this case, the period established by the organization may not exceed five years or duration of its activity.

With the straight-line method, R&D expenses are written off evenly over the specified period (clause 12 of PBU 17/02).

If the write-off method is chosen to write off R&D expenses in proportion to the volume of products (works, services), the amount of R&D expenses to be written off in the reporting period is determined based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses for a specific R&D and the entire estimated volume of products (works, services) for the entire period of application of the results of a specific work (clause 13 PBU 17/02). If an organization has chosen this method of writing off R&D expenses, it is necessary to indicate in the accounting policy the write-off algorithm that will be used.

First, the organization determines the amount of R&D expenses to be written off for the year:

C \u003d OS: OP x OP,
R&D r R&D sun r
where C is the amount of R&D expenses for the reporting year;
R&D og
OS - the total amount of expenditure on R&D;
R&D
OP - the volume of production for the entire period of use of the results of R&D;
sun
OP - the volume of production for the reporting year.
og

Then the monthly amount of R&D expenses is determined:

C = C: 12.
R&D month R&D og

It should not be forgotten that, regardless of the chosen method, R&D expenses are written off as expenses for ordinary activities on a monthly basis in the amount of 1/12 of the annual amount (clause 14 of PBU 17/02). Let me remind you that the costs of ordinary activities are determined in accordance with Sec. 2 PBU 10/99 "Expenses of the organization", approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33.

Example. During the 3rd quarter of this year, the organization carried out R&D to create and test a sample of a new device for welding, which will reduce the labor intensity of welding by 17%. Work with the use of the new device is planned to be carried out within three years.

The actual use of the new device for welding work began on October 11, the cost of its creation is 273,600 rubles.

The accounting policy of the organization determines that a straight-line method is used to write off R&D expenses.

The amount of costs subject to monthly write-off under the straight-line method will be:

RUB 273,600 : 3 years : 12 months = 7600 rubles.

Let's change the conditions and assume that the organization will write off the costs of R&D to create a new device in proportion to the volume of production.

With the use of the device, it is planned to produce 9,000 conventional units of products, including 650 units by the end of this year.

Using the calculation algorithm given above, we determine the amount of R&D expenses to be written off before the end of the current year:

RUB 273,600 : 9000 arb. units prod. x 650 arb. units prod. = 19,760 rubles.

Until the end of the current year, the device will be used for three months. This means that on a monthly basis, from October to December inclusive, as part of the expenses for ordinary activities, the following should be taken into account:

RUB 19,760 : 3 months = 6586.67 rubles.

Regardless of how many units are produced in each month of the accounting year, R&D expenses should be written off monthly at 1/12 of the annual amount.

The chosen option for accounting for the write-off of R&D expenses should be fixed in the organization's accounting policy. Keep in mind that in the future it is impossible to change the accepted method of writing off specific R&D expenses due to paragraph 14 of PBU 17/02, according to which the accepted method of writing off specific R&D expenses is not changed during the period of application of the result of a specific work.

It has already been noted above that R&D expenses are subject to write-off to expenses for ordinary activities from the first day of the month following the month in which the actual application of the results obtained from the performance of the specified work in the production of products (performance of work, provision of services) was started, or for the management needs of the organization.

Given this, it is necessary to indicate in the accounting policy with which document the organization confirms the fact of the start of using the results of R&D. In my opinion, this may be an order of the head or another administrative document of the company. Do not forget to also note which documents confirm the completion of R&D work, the availability of results, and the acceptance of R&D expenses for accounting.

Since there are no unified forms confirming the indicated facts in terms of R&D, the organization should develop the forms of such documents on its own and fix their use in the accounting policy order.

Please note: independently developed forms of primary accounting documents can be used only in the absence of a standard analogue and only on condition that the form takes into account all the mandatory details of the primary document listed in paragraph 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting".

The requirement for the mandatory use of unified forms of primary accounting documents is valid until December 31, 2012, as is Law N 129-FZ itself. From January 1, 2013, the new Federal Law of December 6, 2011 N 402-FZ "On Accounting", Art. 9 of which it is also provided that each fact of economic life is subject to registration by the primary accounting document. But with the adoption of this Law, organizations will not have restrictions on the use of independently developed forms of primary accounting documentation containing the mandatory details of the primary accounting document. That is, the organization will be able to use independently developed forms of primary accounting documents approved by its head, even if unified form required document.

R&D expenses incurred by the organization are recognized as investments in non-current assets (clause 5 of PBU 17/02). Such expenses are reflected separately in the debit of account 08 "Investments in non-current assets" on a separate sub-account 08-8 "Performance of research, development and technological work", provided for these purposes by the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

Analytical accounting for subaccount 08-8 should be carried out by the organization by type of R&D performed, under contracts or orders for R&D.

The accounting unit for R&D expenses in accordance with paragraph

6 PBU 17/02 is an inventory object, which is considered the total cost of the work performed, the results of which are independently used in the production of products (performance of work, provision of services) or for the management needs of the organization.

In other words, the inventory item for R&D expenses will be the total cost of completed R&D, and the results of these works should be independently used in the production of products (performance of work, provision of services).

R&D expenses are initially recorded, as mentioned above, on subaccount 08-8, and only when the work is completed and the result is obtained, they are transferred from the credit of this subaccount in the amount of actual costs to the debit of account 04 "Intangible assets". Account 04 is intended by the Chart of Accounts to summarize information on the presence and movement of the organization's intangible assets, as well as on R&D expenses, which are accounted for separately. That is, analytical accounting for R&D expenses recorded on account 04 will be accounting for individual inventory items.

The write-off of R&D expenses as expenses for ordinary activities should be reflected in the correspondence on the debit of account 04 and the credit of cost accounting accounts (20 "Main production", 25 "General production expenses", 26 "General expenses" and other accounts).

As practice shows, many accountants write off R&D expenses directly from subaccount 08-8 to cost accounting accounts (20, 25, 26, etc.), bypassing account 04, on which R&D expenses should be reflected separately.

Let's try to figure out how legitimate such correspondence of accounts is.

Analysis of the Instructions for the use of the Chart of Accounts shows that account 08 corresponds to the credit only with the debit of the accounts:

01 "Fixed assets";

03 "Profitable investments into material values";

04 "Intangible assets";

76 "Settlements with different debtors and creditors";

79 "Intra-economic settlements";

80 "Authorized capital";

91 "Other income and expenses";

94 "Shortages and losses from damage to valuables";

99 Profits and Losses.

As you can see, there are no cost accounting accounts in this list. On this basis, I recommend that R&D that has produced results be recorded on account 04 and only then write off expenses to the corresponding cost accounts.

R&D expenses in accounting

Otherwise, you may be liable for violation of accounting rules established by Art. 120 of the Tax Code of the Russian Federation: a gross violation by an organization of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed during one tax period, entails a fine in the amount of 10 thousand rubles. The same acts, if committed during more than one tax period, entail a fine in the amount of 30 thousand rubles.

A gross violation of the rules for accounting for income and expenses and objects of taxation is understood as the absence of primary documents or invoices, or accounting or tax accounting registers, systematic (twice or more during a calendar year) untimely or incorrect reflection in accounting accounts, in tax registers. accounting and reporting of business transactions, cash, material values, intangible assets and financial investments of the taxpayer.

In the event of termination of the use of the results of a specific R&D in the production of products (performance of work, provision of services) or for the management needs of the organization, the amount of expenses for such R&D, not charged to expenses for ordinary activities, should be written off to other expenses of the reporting period.

15 PBU 17/02). Such a write-off is carried out on the date of the decision to terminate the use of the results of a particular work.

A similar write-off procedure applies when it becomes apparent that there will be no future economic benefits from the application of a particular R&D.

As you know, account 91 "Other income and expenses", subaccount 91-2 "Other expenses" is intended for accounting for other expenses by the Chart of Accounts.

Keep in mind: in the accounting policy, you need to indicate who makes the decision to stop using the results of R&D, and fix the composition of the documents that confirm the fact of stopping their use.

As stated in paragraph 7 of PBU 17/02, R&D expenses that did not give a positive result are recognized as other expenses of the reporting period.

If R&D expenses in previous periods were recognized as other expenses, then in subsequent reporting periods they cannot be recognized as non-current assets (paragraph 8 of PBU 17/02).

The instructions for the application of the Chart of Accounts established that R&D expenses, the results of which are not subject to use in the production of products (performance of work, provision of services) or for management needs, or for which positive results are not obtained, are written off from the credit of account 08 "Investments in non-current assets" in the debit of account 91 "Other income and expenses".

Inventory of investments in non-current assets

Many enterprises carry out research and development work, the main purpose of which is the development and implementation of innovative modern technologies that reduce costs and produce better new products. R&D expenses, like any other expenses, must be reflected in the accounting accounts, no matter what form they have - tangible or intangible. In this situation, it should be noted that accounting and tax accounting are different. In the article, we will consider how the accounting and tax accounting of R&D is carried out at the enterprise, what typical postings to reflect it

The essence of R&D in an organization

The essence of R&D is to special events associated with the creation of a completely new or improvement of already manufactured products, optimization of technological processes or control methods. At the same time, it should be borne in mind that the result of R&D should be something new and unique, for example, a product or technology - the introduction into the production and economic process of an already created R&D result is not a result.

Research and development work can be carried out both by specialized design and research bureaus, and directly commercial enterprises for their own purposes or as the provision of services to an outside organization. When interacting between the two parties, a contract is concluded, to which the terms of reference are attached, according to which the performer is obliged to complete the task assigned to him, and the customer (contractor) to check and accept the results.

The contract should be attributed to one of two types: (click to expand)

Purpose and objectives of R&D accounting

R&D costs should be reflected in the accounts of synthetic and analytical accounting, since they reduce the taxable base on profits. The purpose of recording R&D in accounting is to identify all expenses that should be attributed to expenses for this type of activity, their reflection in the accounts of accounting and tax accounting, as well as to identify the legality of using R&D expenses for accounting.

In relation to this goal, the following tasks of accounting for R&D can be identified:

• determining whether the costs are related to R & D or they should be included in the other expenses of the company;
• identifying a positive result from R&D and determining the period of its useful life;
• correct reflection on the accounts of synthetic and analytical accounting in order to summarize all costs incurred;
• correct write-off of expenses in accounting and tax accounting in accordance with the adopted legislation.

Features of R&D accounting

Accounting for R&D can only be carried out if a number of certain conditions established at the legislative level are met for them. These points include the following:

1. all work carried out must give a positive effect or result;
2. the results of R&D should be used in the future in production or business activities in order to extract economic benefits;
3. the work must be fully completed, that is, any result must be obtained on it;
4. All results must be documented appropriately.

In addition, the legislation specifically specifies the costs that need to be treated as related to R&D. If expenses are included in expenses that are not included in this list, the tax authorities will take this as a mistake and apply certain sanctions, since they consider this action to be a deliberate understatement of the taxable base for profits.

R&D accounting

All R&D expenses are reflected in accounting after the month in which the company begins to use the results of the work carried out in its production activities. Until this moment, that is, until the result begins to be applied for practical purposes, the costs cannot be attributed to R&D.

The write-off of R&D expenses is carried out in proportion to the time that is the period of useful use of the R&D result, but it cannot be more than 5 years. In other words, the company determines the useful life of a new product, fixed asset or technology, takes it in monthly terms, and then divides the entire cost by the calculated number of months. It is this amount that an enterprise can attribute to R&D expenses, but no more.

R&D tax accounting

Accounting for R&D expenses in tax accounting is carried out regardless of whether the activity has brought a positive result or not. At the same time, only an organization that independently carries out R&D or acts as a customer can use the amount of costs as a way to reduce the taxable base. If R&D for the enterprise is its main activity, then such costs are considered as expenses for the implementation of production or entrepreneurial activities.

Expenses for research and development in tax accounting are written off within one year in equal installments from the month that follows after the month of completion of research and development work. In a situation where the final results of R&D are no longer applicable, their costs are also not written off as expenses that reduce tax base by profit.

The difference between tax and accounting

The difference between these two types of accounting for R&D expenses can be presented in a similar way: (click to expand)

An example of typical entries for accounting for R&D at an enterprise

Strela LLC in January 2016 independently performed R&D. The useful life of the results is 2 years. The costs it incurs are:

• materials 120,000 rubles;
• depreciation of equipment and fixed assets 5,000 rubles;
• wages of employees performing R&D, 73,000 rubles;
• contributions to off-budget funds 22,000 rubles;

In this case, the accountant must generate the following postings, presented in the table below.

After all the expenses incurred are collected on account 08 and the R&D result begins to be used in the production process, for example, in March 2016), the following entry must be made:

Debit 04 Credit 08 - expenses related to R&D were posted in the amount of 9,166.67 rubles. (220,000 rubles / 24 months)

In tax accounting, expenses will be accounted for in a slightly different way:

220 000 rub. / 12 months = 18,333.33 rubles.

Blitz answers to 5 topical questions

Question number 1. Are there any tax exemptions for R&D expenses?

At the legislative level, a privilege has been established - an increase in R&D expenses by a factor of 1.5, only if the work is related to R&D that is important for the state. These include, for example, environmental management, energy conservation, nuclear power, that is, those segments of activity, the optimization of which will lead to the improvement of any area for the state and the population of the country in general. At the same time, as proof of the expenses incurred, it is necessary to submit to the tax authorities a report on R & D, which has a special form and rules for filling out.

Question number 2. What documents are required to substantiate the expediency of the costs incurred in the implementation of R&D?

A variety of documents are considered as evidence, for example, statements of accrual wages employees, payment orders for the transfer of contributions to off-budget funds, invoices for the purchase of materials. In other words, the documents must confirm that the organization actually suffered certain expenses, and they are directly related to the performance of R&D.

Question number 3. If our organization received a grant from the state for R&D, in which account should we reflect this amount?

A state grant for R&D is state aid, so the entries should be formed as follows:

Debit 76/Funding R&D K 86 “ Special-purpose financing” - reflects the debt of the recipient of funds for the provision of financing

Debit 51 Credit 76 / R&D financing - funds received on the current account

Debit 08 Credit 10,70,69, 68 - expenses incurred in connection with R&D are reflected

After the R&D result is received and documented, the accountant needs to conduct it:

Debit 04 Credit 08 - R&D expenses are included in intangible assets

Debit 86 Credit 98 / Gratuitous receipts - financing is deferred

Debit 98 / Grant financing Credit 91/1 - grant allocated to other income

Question number 4. If R&D did not result in a positive result, how do we account for all the costs incurred?

If after R&D a positive result is not obtained, then you need to collect all documented income and attribute it to other expenses. Thus, you will not have a reflection in the accounts of intangible assets or fixed assets, there will simply be an increase in expenses for ordinary activities as part of other.

Question number 5. Is it possible to create a reserve of funds through which in the future to pay for R&D expenses, and also how to correctly reflect this money in accounting?

Yes, indeed, the company has the right to create a reserve for R & D, and use these amounts to pay for the specified operations. Such a need should be reflected in the accounting policy of the company, as well as create a reserve for all established R&D programs, previously developed and approved by the head of the enterprise.

The creation of a reserve for R&D in accounting is not provided for by law, however, in tax accounting, this reserve can be created, provided that the accrual method is used when calculating income tax, and not the cash method. The size of the reserve is calculated based on the amount of expenditures planned in the program for R&D or for its individual positions, and therefore the reserve itself cannot exceed the planned costs. The reserve includes those costs that are directly related to R&D - remuneration of employees, deductions on it to off-budget funds, the cost of materials used, depreciation of means of production.