17 02 cost accounting. Accounting for R&D expenses. V. Disclosure of information in financial statements

REGULATION ON ACCOUNTING

"ACCOUNTING OF EXPENSES FOR SCIENTIFIC RESEARCH,

EXPERIMENTAL AND TECHNOLOGICAL WORKS»

PBU 17/02

(approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n,

as amended on September 18, 2006 No. 116n, dated May 16, 2016 No. 64n)

I. General provisions

1. This Regulation establishes the rules for the formation in accounting and financial statements commercial organizations that are legal entities by law Russian Federation(with the exception of credit institutions), information on the costs associated with the implementation research, developmental and technological works.

This Regulation is applied by organizations that perform research, development and technological work on their own and/or are contractual customers of the said works.

2. This Regulation applies to research, development and technological work:

on which results are obtained, subject to legal protection, but not executed 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.

3. This Regulation does not apply to incomplete research, development and technological work, as well as to research, development and technological work, the results of which are accounted for in accounting as intangible assets.

4. This Regulation does not apply to the expenses of the organization for the development natural resources(conducting a geological study of the subsoil, exploration (additional exploration) of fields being developed, preparatory work in the extractive industries, etc.), costs for the preparation and development of production, new organizations, workshops, units (start-up costs), costs for the preparation and development of production products not intended for serial and mass production, as well as the costs associated with improving the technology and organization of production, with improving product quality, changing product design and other operational properties carried out during the production (technological) process.

5. Information on expenses for research, development and technological work is reflected in accounting as investments in non-current assets.

Analytical accounting of expenses for research, development and technological work is carried out separately by type of work, contracts (orders).

6. The accounting unit of expenses for research, development and technological work is an inventory item.

For the purposes of this Regulation, an inventory item 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.

II. Recognition of expenses for research, development and technological work

7. Expenses for research, development and technological work are recognized in accounting under the following conditions:

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 the results of research, development and technological work can be demonstrated.

If at least one of the above conditions is not met, the expenses of the organization associated with the implementation of research, development and technological work are recognized as other expenses of the reporting period.

Recognized as other expenses of the reporting period are also expenses for research, development and technological work that did not give a positive result.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

8. If the costs of research, development and technological work in previous reporting periods were recognized as other expenses, then they cannot be recognized as non-current assets in subsequent reporting periods.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

III. Composition of expenses for research, development and technological work

9. Expenses for research, development and technological work include all actual expenses associated with the performance of these works.

The expenses for the performance of research, development and technological work 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 (including the unified social tax);

cost of 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 the implementation of research, development and technological work, including testing costs.

IV. Write-off of expenses for research, development and technological work

10. Expenses for scientific research, experimental design technological work are subject to write-off to expenses for ordinary species activity 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.

11. Write-off of expenses for each performed research, development, technological work is carried out in one of the following ways:

linear way;

method of writing off expenses in proportion to the volume of products (works, services).

The period for writing off expenses for research, development and technological work is determined by the organization independently based on the expected period of use of the results of research, development and technological work, during which the organization can receive economic benefits (income), but not more than 5 years. At the same time, the specified useful life cannot exceed the life of the organization.

12. Write-off of expenses for research and development technological work linear way carried out evenly over the agreed period.

13. With the method of writing off expenses in proportion to the volume of products (works, services), determining the amount of expenses for research, development and technological work to be written off in reporting period, is made on the basis of a 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 research, development, technological work and the entire estimated volume of products (works, services) for the entire period of application of the results of a particular work .

14. During the reporting year, expenses on research, development and technological work are written off to expenses on ordinary activities carried out evenly in the amount of 1/12 of the annual amount, regardless of the method used to write off expenses.

Changes in the accepted method of writing off expenses for specific research, development and technological work during the period of application of the results of a specific work are not made.

An organization that has the right to apply simplified accounting methods, including simplified accounting (financial) reporting, may write off the costs of research, development and technological work as expenses for ordinary activities in the full amount as they are carried out.

(the paragraph was introduced by order of the Ministry of Finance of Russia dated May 16, 2016 No. 64n)

15. In the event of termination of the use of the results of a specific research, development or technological work in the production of products (performance of works, provision of services) or for the management needs of the organization, as well as when it becomes obvious that there will be no economic benefits in the future from the application of the results of this work, the amount of expenses for such research, development or technological work, not charged to expenses for ordinary activities, is subject to write-off to other expenses of the reporting period as of the date of the decision to terminate the use of the results of this work.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

V. Disclosure of information in financial statements

16. The financial statements of the organization should reflect the following information:

on the amount of expenses charged in the reporting period to expenses for ordinary activities and other expenses by type of work;

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

on the amount of expenses for research, development and technological work not written off as expenses for ordinary activities and (or) other expenses;

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

on the amount of expenses for unfinished research, development and technological work.

In case of materiality, information on expenses for research, development and technological work is reflected in balance sheet By independent group asset items (section "Non-current assets").

17. As part of information about accounting policy An organization must disclose at least the following information in its financial statements:

on ways to write off expenses for research, development and technological work;

on the deadlines adopted by the organization for the application of the results of research, development and technological work.

For the purposes of this Regulation, research work includes work related to the implementation of scientific (research), scientific and technical activities and experimental developments, as defined by Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and technical policy” (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1996, No. 35, Art. 4137; 1998, No. 30, Art. 3607, No. 51, Art. 6271; 2000, No. 2, Art. 162; 2001, No. 1 (Part II ), article 20).

E.I. Kartashova, Leading Auditor of Balansaudit+ LLC, full member of the Moscow region IPB, tax consultant

The development of the country's economy and the increase in the competitiveness of enterprises are impossible without large-scale expenditures of economic entities for Scientific research and experimental design (R&D). At the moment, the implementation and implementation of R&D results is considered one of the main priorities of the state. How to reflect and write off R&D expenses in accounting?

R&D includes developments related to the creation of new or improvement of manufactured products or technologies, as well as to the improvement of methods for organizing production and management. At the same time, such work can be carried out both by specialized research institutions and by any commercial organizations and individuals.

The concept of R&D

In accordance with paragraph 1 of Article 769 of the Civil Code of the Russian Federation, in order to carry out research work, the contractor undertakes to conduct scientific research determined by the customer’s technical assignment, and in order to carry out experimental design and technological work, to develop a sample of a new product, design documentation for it or a new technology. The customer undertakes to accept the work and pay for it.

The R&D contract is concluded in writing and may cover both the entire cycle of research, development and sample production, as well as its individual stages or elements (clause 2, article 769 of the Civil Code of the Russian Federation).

The risk of accidental impossibility of fulfilling the contract for the performance of R&D shall be borne by the customer, unless otherwise provided by law or the contract.

The essential terms of the R&D contract include:

1) conditions that allow determining a specific type of research or development (clause 1 of article 769 of the Civil Code of the Russian Federation);

2) a condition on the initial and final deadlines for the performance of work (Articles 778, 708 of the Civil Code of the Russian Federation).

The price of the work is not an essential condition of the contract.

If the price is not specified in the R&D contract, it will be equal to the price that, under comparable circumstances, is usually charged for similar goods, works or services (Articles 778, 709 of the Civil Code of the Russian Federation).

The contract for the performance of R&D has a number of features. So, if in the course of R & D it is found that it is impossible to achieve results due to circumstances beyond the control of the contractor, the customer is obliged to pay the cost of work carried out before it was discovered that it was impossible to obtain the result provided for by the contract, but not more than the corresponding part of the price of work specified in the contract (Article 775 Civil Code of the Russian Federation).

If in the course of performing R&D it is discovered that it is impossible or unreasonable to continue work through no fault of the contractor, the customer is obliged to pay the costs incurred by the contractor (Article 776 of the Civil Code of the Russian Federation).

Please note: if an organization performs R&D independently, that is, it is an R&D executor, it is obliged to register such work with the All-Russian Scientific and Technical information center. The procedure for registration is established by order of the Ministry of Science of Russia dated November 17, 1997 No. 125 “On Approval of the Regulations on State Registration and Accounting for Open Research and Development Works”.

Violation of the procedure for registration of R&D established by law entails the imposition of an administrative fine under Article 13.23 of the Code of Administrative Offenses of the Russian Federation “Violation of the procedure for submitting a mandatory copy of documents, written notices, charters and contracts” in the amount of:

For officials - from 1000 to 2000 rubles;

For legal entities - from 10,000 to 20,000 rubles.

Accounting for R&D expenses

Acceptance of R&D expenses for accounting

Research and development work in accounting and reporting are reflected in accordance with PBU 17/02 "Accounting for the costs of research, development and technological work" (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n) only in the event that such work is carried out by the organization's own resources or the organization acts as a customer.

At the same time, research work for the purposes of PBU 17/02 includes work related to the implementation of scientific (research), scientific and technical activities and experimental developments, defined by Federal Law No. 127-FZ of August 23, 1996 “On Science and State science and technology policy”.

PBU 17/02 applies only to works for which:

The results subject to legal protection were obtained, but the documents were not executed in the manner prescribed by law;

Results were obtained that are not subject to legal protection in accordance with the norms of the current legislation of the Russian Federation.

Please note: the list of results of intellectual activity subject to legal protection is contained in Article 1225 of the Civil Code of the Russian Federation.

PBU 17/02 does not apply to R&D, the result of which is the creation of an intangible asset, as well as to unfinished R&D.

The Ministry of Finance of Russia, in its Information Letter No. ПЗ-8/2011 “On the Formation in Accounting and Disclosure of Information on Innovations and Modernization of Production in Accounting Statements”, explaining the issue regarding the formation of information on unfinished research and development work, came to the conclusion that PBU 17/02 can also be applied to R&D in progress in terms of determining the composition of costs subsequently included in the cost of the asset being formed.

However, since PBU 17/02 does not determine the moment when the costs that form the value of an asset resulting from R&D begin to be recognized, then, according to the Russian Ministry of Finance, in order to determine this moment, an organization must take into account other provisions on accounting, and International Standards financial statements, in particular, IFRS (IAS) 38 "Intangible Assets" (clause 2 of letter No. ПЗ-8/2011, clause 7 PBU 1/2008).

In accordance with IAS 38 Intangible Assets, the costs incurred by an entity to acquire new knowledge, to seek, evaluate and ultimately select areas of application for research or other knowledge, to seek alternative materials, devices, products, processes, systems or services, on the formulation, design, evaluation and final selection of possible alternatives to new or improved materials, devices, products, processes, systems or services, it is appropriate to recognize at the time of their implementation and not be included in the cost of the asset.

The main criterion for determining the moment of the start of including costs in the value of an organization's asset is the presence of signs indicating the likelihood of obtaining economic benefits from the results of work (clause 3 of letter No. ПЗ-8/2011). Such features may include, for example:

technical feasibility and intent to complete the asset;
the ability to use the results of work for the production and (or) management needs of the organization or the sale of an asset;
the ability to demonstrate the existence of a market for products created using the results of research and development;
the usefulness of the asset for internal purposes;
the availability of sufficient technical, financial and other resources to complete the development and use of the asset;
the ability to reliably measure the costs attributable to an asset during its development.

Thus, as soon as during the course of the work the organization has signs that indicate the likelihood of obtaining economic benefits from the results of these developments, from that moment on, all expenses for it should be included in the cost of the future asset.

In accordance with paragraph 9 of PBU 17/02, R&D expenses include all actual expenses associated with the performance of these works, namely:

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 and 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 the specified work;

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 expenses directly related to R&D, including testing costs.

According to the Chart of Accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), in the organization's accounting, R&D expenses are collected on the debit of a separate sub-account 8 "R&D performance" of account 08 "Investments in non-current assets" and credit accounts 02, 05, 60, 70, 69, etc.

After completion of work, R&D expenses recorded on account 08 are reflected in accounting in one of three ways.

Method 1. If the work on R&D led to the creation of an intellectual property object, then in accordance with PBU 14/2007 “Accounting for intangible assets” (approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n), R&D expenses form the initial cost of the intangible asset and are reflected in accordance with with PBU 14/2007.

Example 1

The organization incurs R&D expenses related to the development of a new product. The cost of development works in total amounted to 1,000,000 rubles. (without VAT). At the same time, the organization received a patent for a period of 5 years.

Since R&D results related to the development of a new product are subject to legal protection in accordance with Article 1225 of the Civil Code of the Russian Federation and the organization has documents (patent) issued in accordance with the law, such R&D expenses are accounted for as part of an intangible asset:

Debit 08, subaccount 8 "R&D performance" Credit 02, 05, 10, 69, 70, etc.

RUB 1,000,000 - reflects the costs associated with R&D;

Debit 04 "Intangible assets" Credit 08, subaccount 8 "R&D performance"

RUB 1,000,000 – expenses on research and development are taken into account as part of an intangible asset.

End of example 1

Method 2. If, as a result of R&D, results were obtained that meet the criteria for recognition of expenses listed in paragraph 7 of PBU 17/02, such work is reflected in accounting as R&D expenses and is accounted for as investments in non-current assets (paragraph 5 of PBU 17/02 ).

According to paragraph 7 of PBU 17/02, the criteria for recognition of R&D expenses include the fulfillment of the following conditions:

The expense amount can be determined and confirmed;

There is a documentary confirmation of the work performed (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.

Thus, if the organization, when performing R&D, simultaneously fulfills the above conditions, after the completion of work, R&D expenses are accounted for in the organization’s accounting separately (by type of work, contracts (orders)) on account 04 “Intangible assets”. This is indicated by paragraph 5 of PBU 17/02 and the Chart of Accounts.

Example 2

In June 2013, the organization is working on the creation of a new technology for the production of type "A" products. The total amount of expenses amounted to 590,000 rubles, including:

- the cost of materials - 350,000 rubles;

- the cost of the work of the contractor - 60,000 rubles. (without VAT);

- the cost of wages and deductions for social insurance, as well as deductions for social insurance and security - 180,000 rubles.

In July 2013, work on the creation of a new technology for the production of type "A" products was completed and the results of the work satisfy the conditions for their recognition in accordance with paragraph 7 of PBU 17/02.

In June 2013:

Debit 08, subaccount 8 "R&D performance" Credit 10

- 350,000 rubles. – released and spent materials during R&D;

- Debit 08, subaccount 8 "R&D performance" Credit 60

- 60,000 rubles. – R&D work performed by a third-party specialized organization was accepted;

Debit 08, subaccount 8 "R&D" Credit 70, 69

- 180,000 rubles. – wages and social insurance contributions were accrued to employees engaged in R&D.

In July 2013:

Debit 04, sub-account "R&D" Credit 08, sub-account 8 "R&D performance"

RUB 590,000 – R&D work is reflected as part of non-current investments.

end of example

Please note: in example 2, we are talking about R&D expenses for which the organization does not have documents confirming that it has exclusive rights to R&D results, or the results obtained are not subject to legal protection in accordance with the legislation of the Russian Federation. Otherwise, R&D expenses would have to be accounted for as intangible assets in the manner prescribed by PBU 14/2007.

Example 3

The organization ordered research work on the development specifications, which establishes the basic requirements for the quality and safety of the food product.

Specifications are not objects of copyright and are not subject to legal protection in accordance with the norms of the current legislation of the Russian Federation. This means that the organization will take into account the cost of work as part of R&D and reflect it in accounting in accordance with PBU 17/02 (in this case, in the amount of costs specified in the contract).

end of example

Method 3. If the work related to R&D did not give a positive result, or when they are accepted for accounting by the organization, at least one condition of paragraph 7 of PBU 17/02 is not met, such expenses are written off in the reporting period as other expenses in accordance with paragraph 7 of PBU 17/ 02.

In the future, R&D expenses written off as other expenses cannot be recognized as non-current assets (clause 8 PBU17/02).

Example 4

The amount of R&D expenses for development technological process amounted to 600,000 rubles.

After the completion of the work, the commission for the adoption of R&D issued a conclusion that the R&D had given a negative result. The following entries must be made in accounting:

Debit 08, subaccount 8 "R&D", Credit 70, 69, 10, 60

- 350,000 rubles. - R & D expenses are reflected;

Debit 91, subaccount 2 “Other expenses” Credit 08, subaccount 8 “R&D performance”

- 350,000 rubles. - Written off the costs of R & D, which gave a negative result.

end of example

Write-off of R&D expenses in accounting

R&D expenses are written off in accounting in two ways.

Method 1. R&D work has led to the creation of an intangible asset.

If R&D work has led to the creation of an intangible asset, the cost of such an object is repaid by depreciation over the useful life, which is determined by the organization independently (clause 23 PBU 14/2007). The useful life of an intangible asset is annually checked by the organization for the need to clarify it, and in the event of a significant change in the period of use of the asset, the useful life is specified (paragraph 27 of PBU 14/2007).

However, if the useful life of an intangible asset cannot be determined, depreciation is not charged for such an object (paragraph 25 of PBU 14/2007). In the presence of intangible assets with an indefinite useful life, the organization must annually consider the presence of factors indicating the impossibility of determining the period and, in the event of their termination, determine the useful life of the intangible asset and the method of its depreciation (clause 25 PBU 14/2007).

Depreciation for intangible assets is calculated in one of the following ways (clause 28 of PBU 14/2007):

Linear way;

Decreasing balance method;

The method of writing off the cost in proportion to the volume of products (works).

The choice of the method of depreciation of an intangible asset is made by the organization based on the calculation of the expected receipt of future economic benefits from the use of the asset, including the financial result from a possible sale. And only in the case when the calculation of future economic benefits from the use of an intangible asset is not reliable, the organization establishes a straight-line depreciation method (paragraph 28 of PBU 14/2007).

The depreciation of an intangible asset is reflected in the accounting entry:

Debit 20, 25, 26, 44, 91.2 Credit 05

Depreciation has been charged on an intangible asset.

The choice of the account, on the debit of which the depreciation amounts are charged, depends on the type of intangible assets. If it is necessary for the production of products (works, services), account 20 is used, if for management needs - account 26, in trade - account 44, etc.

Method 2. The R&D work did not result in the creation of an intangible asset.

If, as a result of R&D, results have been obtained that satisfy the conditions for the recognition of expenses listed in paragraph 7 of PBU 17/02, the expenses of the organization, reflected separately on account 04, are written off monthly as expenses for ordinary activities, starting from the 1st day of the month following for the month in which the application of R&D results was started (clause 10 PBU 17/02).

The organization determines the period for writing off expenses for R&D independently. However, it cannot exceed five years (clause 11 PBU 17/02).

R&D expenses are written off in one of two ways:

in a linear way;

The method of writing off expenses in proportion to the volume of products (works, services) produced.

The organization chooses the method of writing off R&D expenses independently and must apply it during the entire period of use of the R&D results.

Example 5

In March 2013, work was carried out to create a new type of product. The total cost of R&D work amounted to 190,000 rubles. (without VAT).

The work was completed on April 25, 2013. However, the organization began the production of such products only from June 20, 2013. The write-off period is 4 years (48 months). The method of writing off R&D expenses is a straight-line method.

The organization begins writing off R&D expenses in accounting from July 2013.

Monthly since July 2013:

Debit 20 Credit 04, sub-account "R&D"

- 3958, 33 rubles. (190,000 rubles: 48 months) - the amount of R&D expenses is reflected.

end of example

Please note: if the organization has stopped using the results of R&D or, when using the results of R&D, it has become obvious that no economic benefits will be received from this object in the future, the amount of expenses recorded on account 04 and not charged to expenses for ordinary activities should be written off to account 91, subaccount 2 " Other expenses":

Debit 91-2 Credit 04, sub-account "R&D";

R&D expenses have been written off, the application of which has been completed.

Accounting for R&D in accordance with IFRS

The procedure for accounting for R&D expenses, established in PBU 17/02, differs significantly from international accounting such facilities, in particular, from the procedure for recognizing research and development expenses in accordance with IAS 38 Intangible Assets.

Difference 1. In accordance with IAS 38 Intangible Assets, all R&D expenses in the course of their implementation are divided into two stages:

a) research costs;

b) development costs.

Difference 2. All research stage expenses in accordance with the requirements of IAS 38 must be recognized as an expense when they are incurred, without forming an asset.

Difference 3. IAS 38 states that if an entity cannot distinguish between the research and development phase of an internal project to create an asset, it shall account for the costs of that project as if they were incurred in connection with the research phase only, that is, be recognized as an expense when incurred.

Difference 4. In IAS 38, not all R&D expenses are subject to capitalization, but only expenses related to the development stage.

Difference 5. In IFRS (IAS) 38, there are three methods for depreciating assets, and not two, as in PBU 17/02. In addition to the linear and write-off method in proportion to the volume of products (works, services), IFRS uses the declining balance method.

Difference 6. The specified asset, in accordance with IFRS, must transfer its value to the products manufactured with its help (work performed, services rendered) throughout the entire useful life.

Only when the calculation of the future economic benefits from the use of an intangible asset is not reliable does an entity establish a straight-line depreciation method.

Publication date: 21.07.2016

Date of change: 21.07.2016

Attached file: docx, 37.34 kB

REGULATION ON ACCOUNTING

"ACCOUNTING OF EXPENSES FOR SCIENTIFIC RESEARCH, EXPERIMENTAL AND TECHNOLOGICAL WORKS"

(approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n,

as amended on September 18, 2006 No. 116n, dated May 16, 2016 No. 64n)

I. General provisions

1. This Regulation establishes the rules for the formation in the accounting records and financial statements of commercial organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit organizations), information on the costs associated with the implementation of research, development and technological work.

This Regulation is applied by organizations that perform research, development and technological work on their own and/or are contractual customers of the said works.

2. This Regulation applies to research 1 , experimental design and technological work:

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.

4. This Regulation does not apply to the expenses of an organization for the development of natural resources (conducting a geological study of the subsoil, exploration (additional exploration) of fields being developed, preparatory work in the extractive industries, etc.), expenses for the preparation and development of 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, as well as the costs associated with improving the technology and organization of production, improving product quality, changing product design and other operational properties carried out during the production (technological) process.

5. Information on expenses for research, development and technological work is reflected in accounting as investments in non-current assets.

Analytical accounting of expenses for research, development and technological work is carried out separately by type of work, contracts (orders).

6. The accounting unit of expenses for research, development and technological work is an inventory item.

II. Recognition of expenses for research, development and technological work

7. Expenses for research, development and technological work are recognized in accounting under the following conditions:

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 the results of research, development and technological work can be demonstrated.

Recognized as other expenses of the reporting period are also expenses for research, development and technological work that did not give a positive result.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

III. Composition of expenses for research, development and technological work

9. Expenses for research, development and technological work include all actual expenses associated with the performance of these works.

The expenses for the performance of research, development and technological work 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 (including the unified social tax);
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 the implementation of research, development and technological work, including testing costs.

IV. Write-off of expenses for research, development and technological work

10. Expenses for research, development and technological work are subject to write-off to expenses for ordinary activities from the 1st day of the month following the month in which the actual application of the results obtained from the performance of these works in the production of products (performance works, provision of services), or for the management needs of the organization.

11. Write-off of expenses for each performed research, development, technological work is carried out in one of the following ways:

linear way;

method of writing off expenses in proportion to the volume of products (works, services).

12. The write-off of expenses for research, development and technological work in a linear way is carried out evenly over the accepted period.

13. With the method of writing off expenses in proportion to the volume of products (works, services), the determination of the amount of expenses for research, development and technological work to be written off in the reporting period is 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 research, development, technological work and the entire expected volume of products (works, services) for the entire period of application of the results of a particular work.

Changes in the accepted method of writing off expenses for specific research, development and technological work during the period of application of the results of a specific work are not made.

(the paragraph was introduced by order of the Ministry of Finance of Russia dated May 16, 2016 No. 64n)

17. As part of information about the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

on ways to write off expenses for research, development and technological work;

on the deadlines adopted by the organization for the application of the results of research, development and technological work.

1 - For the purposes of this Regulation, research work includes work related to the implementation of scientific (research), scientific and technical activities and experimental developments, as defined by the Federal Law of August 23, 1996 No. 127-FZ “On Science and State scientific and technical policy” (Sobranie zakonodatelstva Rossiyskoy Federatsii, 1996, No. 35, Art. 4137; 1998, No. 30, Art. 3607, No. 51, Art. 6271; 2000, No. 2, Art. 162; 2001, No. 1 ( part II), article 20).

11. Write-off of expenses for each performed research, development, technological work is carried out in one of the following ways:

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

12. The write-off of expenses for research, development and technological work in a linear way is carried out evenly over the accepted period.

13. With the method of writing off expenses in proportion to the volume of products (works, services), the determination of the amount of expenses for research, development and technological work to be written off in the reporting period 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 research, development, technological work and the entire estimated volume of products (works, services) for the entire period of application of the results of a particular work.

Changes in the accepted method of writing off expenses for specific research, development and technological work during the period of application of the results of a specific work are not made.

5. Information on expenses for research, development and technological work is reflected in accounting as investments in non-current assets.

Analytical accounting of expenses for research, development and technological work is carried out separately by type of work, contracts (orders).

6. The accounting unit of expenses for research, development and technological work is an inventory item.

II. Recognition of expenses for research, development and technological work

7. Expenses for research, development and technological work are recognized in accounting under the following conditions:

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 the results of research, development and technological work can be demonstrated.

If at least one of the above conditions is not met, the expenses of the organization related to the implementation of research, development and technological work are recognized as other expenses of the reporting period.

Recognized as other expenses of the reporting period are also expenses for research, development and technological work that did not give a positive result.

III. Composition of expenses for research, development and technological work

9. Expenses for research, development and technological work include all actual expenses associated with the performance of these works.

The expenses for the performance of research, development and technological work 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 (including the unified social tax);

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 the implementation of research, development and technological work, including the costs of testing.

IV. Write-off of expenses for research, development and technological work

11. Write-off of expenses for each performed research, development, technological work is carried out in one of the following ways:

linear way;

method of writing off expenses in proportion to the volume of products (works, services).

12. The write-off of expenses for research, development and technological work in a linear way is carried out evenly over the accepted period.

13. With the method of writing off expenses in proportion to the volume of products (works, services), the determination of the amount of expenses for research, development and technological work to be written off in the reporting period 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 research, development, technological work and the entire expected volume of products (works, services) for the entire period of application of the results of a particular work.

Changes in the accepted method of writing off expenses for specific research, development and technological work during the period of application of the results of a specific work are not made.

15. In case of termination of the use of the results of a specific research, development or technological work in the production of products (performance of works, provision of services) or for the management needs of the organization, as well as when it becomes obvious that there will be no economic benefits in the future from the application of the results of this work, the amount expenses for such research, development or technological work, not charged to expenses for ordinary activities, are subject to write-off to other expenses of the reporting period as of the date of the decision to terminate the use of the results of this work.

17. As part of information about the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

on ways to write off expenses for research, development and technological work;

on the terms adopted by the organization for the application of the results of research, development and technological work.

______________________________

* For the purposes of this Regulation, research work includes work related to the implementation of scientific (research), scientific and technical activities and experimental developments, defined by Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and technical policy" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1996, N 35, Art. 4137; 1998, N 30, Art. 3607, N 51, Art. 6271; 2000, N 2, Art. 162; 2001, N 1 (Part II ), Article 20).