R&D accounting: in accounting, in tax accounting, postings, with the contractor and the contractor. What is included in R&D expenses and how they are accounted for What is R&D

R&D is Research and Development Works (abbreviation of the name by the first letters: "N", "I", "O", "K", "R")

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. Expenditure on R&D (Scientific Research and Development Works) is an important indicator of the innovative activity of a company or enterprise. 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:

Scientific Research Work (R&D),

Experimental Design Work (R&D),

Technological Work (TR),

other research work aimed at obtaining and using new knowledge.

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. At the same time, we are talking 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, bring a 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 on the rise around the world and represents a market worth 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).
Recently, emerging economies such as China and India have become very active. 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 - innovation

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 an organization / company.

R&D life cycle

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.

Evaluation of the effectiveness of R&D

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 the production and economic activities of the company / enterprise.

R&D performer

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

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.

Types/Types of R&D Efficiency

There are different types of R&D efficiency:

commercial type of R&D efficiency,

social type of R&D efficiency,

ecological view of R&D efficiency,

...and other R&D efficiencies.

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

R&D Implementation Program

R&D System Implementation Program- a set of technical, economic and organizational measures, providing for the practical use of 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

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) expenses

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

Cash flow (net cash receipts, real money balance, 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

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

Cash outflow

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

Discounting

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.

The integral effect of R&D

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 implementing its results over the entire life cycle of 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 developments

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 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 (EI).

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 - in capital construction, in the development of natural resources, etc. should be reflected.

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:

1. Increasing income from the growth of product sales:

Increasing the productivity of the main technological equipment and improving 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.

2. Reducing material and energy costs due to:

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.

3. Reducing the cost of living labor due to:

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;

Reducing occupational diseases and injuries.

4. Developments aimed at saving time:

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.

5. Capital investment savings:

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

Extending the useful life of machines, equipment, vehicles 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.

6. Factors related to improving the quality of finished products, changing prices, optimizing financial flows and taxation.

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

Increasing competitiveness, expanding the sales 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 the various participants (organizational and economic mechanism) of a scientific project, including the relationship of implementing organizations with the company/enterprise R&D customer, scientific organization, the relationship 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.

A sign that R&D is included in the classification group is the predominant type of effect that is 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 the justification and development of company development programs, regulatory documents (for example, author's support for projects), analytical developments and software for 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 sectors.
• 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.
• Guarantees. 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 out a simple order form, 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

R&D (short for Research and Development, R&D) is the process by which a company obtains new knowledge that it can apply to create new technologies, products, services or systems for use or sale. The ultimate goal is most often to increase the company's net income.

Many people think of pharmaceutical and high-tech industries when they mention R&D. However, in practice, many consumer goods firms also invest time and resources in R&D. For example, variations of one original sauce, such as "four cheeses", "tomato with basil and garlic", "with pieces of vegetables" are the result of extensive research and development.

Such work is carried out in companies of any size. Every business that produces and sells a product or service - be it software or spark plugs - invests in R&D at some level.

Theoretical and applied research

Research work can be theoretical or applied. Theoretical (fundamental) research helps the company to acquire new knowledge, but has no practical application or benefit. This is research for the sake of research.

Applied research is also carried out with the aim of obtaining new knowledge, but this knowledge is necessary to achieve a certain practical goal, for example, to create an improved mousetrap.

Who does it?

R&D is often carried out by an internal company department, but it can also be outsourced to an outside specialist or institute. Large multinational corporations may use all three options, and some research work may even be carried out on the territory of another country. Thus, the company uses the local labor force and the local market.

Outsourced R&D is especially attractive to small companies that have a new product concept but lack the resources and expertise to build and test it. For example, sole proprietors offering software as a service can be an example of such companies on a small scale, as they sometimes turn to outside experts for research, which results in the development of new software.

R&D and accounting

Unlike phenomena such as death or taxes, scientific research cannot be guaranteed. A company may spend a large sum to develop a new drug that is better than an existing one, or to find a more efficient way to do something, and get no return on investment as a result. Thus, R&D is not an asset. This is an expense item.

For this reason, general accounting standards prescribe that all research and development costs be expensed.

The main tasks of research and development work (R&D) are:

1) Obtaining new knowledge in the field of development of nature and society, new areas of their application.

2) Theoretical and experimental verification of the possibility of materialization in the production sphere of the standards of competitiveness of the enterprise's goods developed at the stage of strategic marketing.

3) Practical implementation of the innovation and innovation portfolio. The implementation of these tasks will improve the efficiency of resource use, the competitiveness of organizations, and the living standards of the population.

The main principles of R&D are:

1) Implementation of the previously considered scientific approaches, principles, functions, methods of management in solving any problems, developing rational management decisions. The number of applied components of scientific management is determined by the complexity, cost of the control object and other factors.

2) Orientation of innovation activities towards the development of human capital.

R&D is divided into the following stages (types) of work:

1) Basic research (theoretical). The results of theoretical research are manifested in scientific discoveries, substantiation of new concepts and ideas, creation of new theories.

2) Applied research. Exploratory research includes research whose task is to discover new principles for creating products and technologies; new, previously unknown properties of materials and their compounds; management methods. In exploratory research, the goal of the planned work is usually known, the theoretical foundations are more or less clear, but by no means specific directions. In the course of such research, theoretical assumptions and ideas are confirmed, although they can sometimes be rejected or revised. Applied research is aimed at studying the ways of practical application of previously discovered phenomena and processes. They set as their goal the solution of a technical problem, the clarification of obscure theoretical issues, the obtaining of specific scientific results, which will later be used in experimental design work.

3) Development work. Experimental design work (R&D) is the final stage of R&D, it is a kind of transition from laboratory conditions and experimental production to industrial production. Development refers to systematic work that builds on existing knowledge gained from research and development and/or practical experience. Development is directed towards the creation of new materials, products or devices, the introduction of new processes, systems and services, or the significant improvement of those already produced or put into operation. These include:

design work - development of a specific design of an engineering object or technical system;

· design work - development of ideas and options for a new object, including non-technical, at the level of a drawing or other system of symbolic means;

technological work - development of technological processes, i.e. ways of combining physical, chemical, technological and other processes with labor into an integral system that produces a certain useful result;

creation of prototypes - original models that have the fundamental features of the innovation being created;

· testing prototypes during the time required to obtain technical and other data and accumulate experience, which should be further reflected in the technical documentation for the application of innovations;

certain types of design work for construction, which involve the use of the results of previous studies.

Experimental work- a type of development associated with experimental verification of the results of scientific research. Experimental work is aimed at manufacturing and testing prototypes of new products, testing new (improved) technological processes.

Experimental base of science- a set of pilot productions (factory, workshop, workshop, experimental unit, experimental station, etc.) performing experimental, experimental work.

Experimental work- a type of development aimed at the manufacture, repair and maintenance of special (non-standard) equipment, apparatus, devices, installations, stands, mock-ups necessary for R&D.

Thus, the purpose of R&D is to create (modernize) samples of new technology that can be transferred after appropriate tests to mass production or directly to the consumer. At the R&D stage, the final verification of the results of theoretical studies is carried out, the corresponding technical documentation is developed, samples of new equipment are manufactured and tested. The likelihood of obtaining the desired results increases from R&D to R&D.

The final stage of R&D is the development of industrial production of a new product. The following levels (areas) of implementation of R&D results should be considered:

1) Use of the results of R&D in other scientific research and development, which is the development of completed R&D or carried out within the framework of other problems and areas of science and technology.

2) Use of R&D results in experimental samples and laboratory processes.

3) Mastering the results of R&D and experimental work in pilot production.

4) Mastering the results of R&D and testing of prototypes in mass production.

5) Large-scale dissemination of technical innovations in production and saturation of the market (consumers) with finished products.

The R&D organization is based on the following intersectoral documentation systems:

State system of standardization (SSS);

Unified system of design documentation (ESKD);

· unified system of technological documentation (ESTD);

· unified system of technological preparation of production (ESTPP);

· System for the development and production of products (SRPP);

State system of product quality;

State system "Reliability in technology";

The system of labor safety standards (SSBT), etc.

The results of development work are drawn up in accordance with the requirements of ESKD.

ESKD system- this is a set of state standards that establish uniform, interrelated rules and regulations for the preparation, execution and circulation of design documentation developed and used in industry, research, design organizations and enterprises. The ESKD takes into account the rules, regulations, requirements, as well as the positive experience in the design of graphic documents (sketches, diagrams, drawings, etc.) established by the recommendations of international organizations - ISO (International Organization for Standardization), IEC (International Electrotechnical Commission), etc. .

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 in the development of 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 creative component plays the most important role in successful work. 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 of appearance, sketches, creation of a prototype;
   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 costs.

From the foregoing, it is clear that R&D is a risky but necessary investment item. They have become the key to successfully doing business abroad, while the Russian industry is 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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Project expertise

We carry out independent examinations of investment projects for the construction or modernization of mining and smelting enterprises, cement and chemical plants

Technology audit

Technological and technical audit of mining and metallurgical, chemical, oil refining and cement industries.

Industrial and semi-industrial tests

NORD Engineering provides support for semi-industrial and industrial tests in order to confirm technological indicators and optimize the developed technologies

Development of project documentation

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.

Ready solutions

NORD Engineering has its own technological solutions and know-how for the processing of mineral and technogenic raw materials using modern, environmentally friendly and waste-free methods.

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 of the specified work under a 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 item is accepted as the accounting unit 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, R&D expenses are written off to expenses on ordinary activities evenly in the amount of 1/12 of the 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 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 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) that perform R&D must apply the Accounting Regulation "Accounting for expenses for research, development and technological work" PBU 17/02, approved by Order of the Ministry of Finance of Russia dated 11/19/2002 No. 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 III 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 there is a unified form of the 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 in 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 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 terminate the use of R&D results, and fix the composition of the documents that confirm the fact of termination of 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 establish 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

Conducted research and the creation of new technological developments should be reflected in accounting. The method of fixing data depends on who is the performer of the work. Studies can be ordered from a specialized company or implemented on their own. If a third-party organization is engaged in research and development (R&D), this company needs documentary grounds - an agreement - to take into account expenses in the form of payment for services.

IMPORTANT! An agreement with an organization performing R&D work must be drawn up in writing.

An agreement between enterprises may provide for a full cycle of research or the solution of a part of the tasks within the framework of a large-scale project. If the work is carried out on its own, then it is necessary to register the ongoing research activities in the database of the All-Russian Information Center. The notification forms were approved by the Order of the Ministry of Education and Science dated March 31, 2016 No. 341. In case of violation of the rules for reporting initiated research developments, a fine may be imposed on the organization.

What is included in R&D expenses

R&D stands for "scientific research and development". They are intended for the formation of a new or improved technology, the invention of a new type of product with more advanced characteristics. R&D expenditures can be used to find improved methods of organizing production or implementing managerial functions.

The composition of the costs incurred by the institution in connection with the ongoing R&D is determined by Art. 262 of the Tax Code of the Russian Federation:

1. Depreciation deductions for the fixed assets involved in the work and.
2. Remuneration of personnel involved in research activities or operations to develop new designs.
3. Expenses of a material nature directed to the implementation of R&D. These include the purchase of exclusive rights to the results of inventive activity, to obtained utility models or unique industrial designs. The transfer of rights is carried out through an alienation agreement. It is allowed to allocate expenses for the acquisition of rights to use objects of intellectual property.
4. Other expense transactions that are directly related to R&D. Legislation allows them to be included in the amount of costs for research and development not in full, but in the amount of up to 75% of the total costs incurred.
5. Payment of invoices issued under R&D contracts.

NOTE! For the group of labor costs, their reflection as part of R&D is possible if the personnel was engaged in research and development work. If these employees are involved in other tasks, the assignment of accrued earnings to different types of expenses is carried out in proportion to the hours worked at the facilities.

Tax and accounting

An additional regulatory document on the reflection of R&D is the government Decree of December 24, 2008 No. 988. It provides a list of research and development activities that are classified as other costs. The enterprises present in the list of work are recognized after the task is completed in the period of actual completion of all activities on it. In accounting, these costs are shown with an increasing factor equal to 1.5. After completion of the research activities, the organization must not only show the costs incurred in accounting, but also submit to the Federal Tax Service a report on its R&D.

The procedure for recognition, reflection and write-off of expenses related to R&D is approved by PBU 17/02. Costs are accumulated on account 08. In order for expenses to be accepted for accounting by an enterprise, a number of conditions must be met:

• the exact amount of expenses incurred can be identified;
• all expenses are documented;
• the results obtained as a result of R & D have the ability to bring benefits in the future;
• the results of the work can be shown to others through demonstration activities.

After the end of the formation of the amount of costs on account 08, the valuation is transferred to account 04 and the status of intangible assets appears. This is possible only if the organization has legal grounds to consider the asset as its own (if a patent or license has not been obtained, then the costs will be shown as R&D expenses). When a new asset is created, its value is written off through regular depreciation. In the absence of rights to recognize the results of development as intangible assets, expenses are gradually transferred to cost accounts from account 04. The duration of the period for the transfer of costs to expenses for each enterprise is set individually and fixed by the accounting policy.

FOR YOUR INFORMATION! If the criteria for recognition of R&D expenses are not met in full, then the costs should be shown in turnovers on account 91.

In tax accounting, there is a one-time write-off of R&D expenses after the work is completed. In accounting, expenses begin to be included in R&D costs if there are signs of future economic benefits from the asset being developed:

• it is possible to technically complete the research or obtain the desired development result;
• there are options for the practical application of the results of the work;
• the enterprise is guaranteed to have enough resources to complete the project;
• for products produced with the results of research or development, there is a market;
• thanks to new assets, internal problems or tasks of the institution can be solved;
• costs can be calculated and justified.

REFERENCE! The difference between tax accounting and accounting in relation to R&D is that, according to the standards of the Tax Code of the Russian Federation, the costs of research and development can be recognized even if the desired result was not achieved.

Write-offs of expenses directly related to the implementation of R&D can be carried out using a straight-line method or a write-off method in proportion to output. Depreciation must take into account the total useful life, but the write-off period cannot exceed 5 years. Depreciation charges are formed from the first day of the month following the month in which R&D expenses are transferred to the status of an intangible asset.

Accounting involves a separate reflection on the accounts of R&D costs. Analytics is conducted in the context of types of research and types of development. All costs incurred are allowed to be inventoried. Before starting the control cost calculation, the check should touch upon contractual documentation related to R&D (in terms of acquired material resources, purchases of non-financial assets to support the work process).

R&D accounting entries

Typical correspondence accounts for accounting for various expenses for ongoing R&D involve the participation of an active 08 account in them. In his debit, the costs incurred by the company are accumulated. After the completion of all activities and the full readiness of the asset for operation, its value, actually formed on account 08, is transferred to the debit of account 04.

In the process of development or research work in accounting, the following typical records can be used:

• D08 - K02— at the time of writing off the depreciation of the involved equipment and fixed assets for special purposes;
• D08 - K10- when writing off the cost of material resources that were needed by the department involved in R&D;
• D08 - K70- in the amount of accrued earnings to employees who are working on improving products or creating new models and technologies;
• D08 - K69- insurance premiums are reflected, without which it is impossible to accrue and pay salaries legally to hired personnel.

When all the costs have been collected on account 08, the development product is ready and it can be introduced into production or the company's management system, account 08 is credited, and account 04 is debited when the sub-account "R&D results" is indicated. After obtaining a patent or certificate, the result of development becomes an intangible asset and is transferred from the subaccount with the results of R&D to the subaccount of intangible assets on account 04.

If the expenses for the work of developers and researchers did not lead to the expected results, the effect is recognized as negative. The amounts paid for unrealized in accordance with the development expectations are written off by posting D91.2 - K08.