Research and development expenses included.
1. Salaries, wages and personnel costs incurred in the research and development activities.
2. Cost of materials and services used in the research and development activities.
3. Depreciation of equipment and parts used in the research and development activities.
4. Other costs In production, research and development activities related to it.
5. Expenditure related to research and development, such as amortization of patents and other rights.
valuable research and development recorded deferred to systematically amortized to future periods. It may be cut on the basis of sales or production, or production activities, or the period is expected to sell or use the product or process.
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