R&D volume. What is R&D. Types of research work

The creation and development of new products can occur both through the acquisition of patents, licenses, inventions, know-how, and through the use of the enterprise's own intellectual potential.

As you know, scientific research is divided into fundamental, search and applied development work (R&D) (Table 5.4).

Fundamental and exploratory research work is usually not a common phenomenon in the complex of works on the creation of fundamentally new products.

Directly these processes include applied research work. Their main steps include:

1) development of terms of reference (TOR);

2) choice of research direction;

3) theoretical and experimental research;

4) generalization and evaluation of research results.

The specific composition of the stages and works is determined by the specifics of production (Table 5.5).

Table 5.4. Content of research works (R&D)

Research types

Research results

Fundamental

Expansion of theoretical knowledge. Obtaining new scientific data about the processes, phenomena, patterns that exist in a certain area; scientific achievements, methods and principles of research of new functions of the object that is being studied

search engines

Increasing the volume of knowledge for a deeper understanding of the subject of study. Making forecasts for the development of science and technology; discovery of new areas of application of discovered phenomena and processes. Search for new functional combinations based on existing functions

Applied

Using positive concrete scientific problems to create new products. Obtaining recommendations, instructions, settlement and technical materials, methods, etc.

Experimental design (R&D)

Development of layouts, prototypes, models. Conducting experiments, correcting deficiencies, testing

After the completion of applied research work (R&D), provided that positive results are obtained that satisfy the customer in terms of goals, resource costs and market conditions for the implementation of the project, in practice, they begin to perform experimental design work (R&D). This is the most important stage in the materialization of the results of previous studies.

The main stages of R&D:

1) development of TOR and technical proposal;

2) preliminary design;

3) technical design;

4) preparation of working documentation for the manufacture and testing of a prototype;

5) preliminary tests of a prototype;

6) commission test of a prototype;

7) finalization of documentation based on test results.

Table 5.5. Stages and composition of research

Stages of research

Composition of the GDR

TK development

Scientific forecasting. Analysis of the results of fundamental and exploratory research. Study of patent documentation. Accounting for customer requirements

Choice of research direction

Collection and study of scientific and technical information. Drawing up an analytical review. Conducting patent research.

Formulation of possible directions for solving the tasks set in the TOR, comparative assessment. Selection and justification of the accepted research direction and methods of solving problems.

Comparison of the expected indicators of new products after the implementation of the results of research and development with the existing indicators of analogue products.

Evaluation of the estimated economic efficiency of new products.

Development of a general methodology for conducting research (programs of work, schedules, network models). Submission of an interim report

Theoretical and experimental studies

Development of working hypotheses, construction of models of the research object, substantiation of assumptions.

Identification of the need for experiments to confirm certain provisions of theoretical studies or to obtain specific values ​​of the parameters necessary for calculations.

Development of experimental research methodology, preparation of models (models, experimental samples), as well as new equipment that is being designed. Conducting experiments, processing the obtained data; comparison of experimental results with theoretical studies.

Correction of theoretical models of the object. Carrying out additional experiments if necessary. Conducting feasibility studies. Submission of an interim report

Generalization and evaluation of research results

Generalization of the results of the previous stages of work. Evaluation of the completeness of problem solving.

conducting OKR.

Development of a draft TOR for R&D.

Drawing up a final report. Acceptance of research work by the commission

An example of a list of works at the stages of R & D is given in Table. 5.6.

Table 5.6. An example of a list of works at the stages of R&D

OKR stages

Main tasks and scope of work

TK development

Drawing up a draft TK by the customer. Development of the draft TOR by the contractor. Establishment of a list of counterparties and coordination of private TK with them. Coordination and approval of TK

Technical proposal (is the basis for adjusting the TOR and performing a draft design)

Identification of additional or refined requirements for the product, its technical characteristics and quality indicators that cannot be specified in the TOR, including:

Elaboration of forecasting results;

Study of scientific and technical information;

Preliminary calculations and clarification of the requirements of the TOR

Preliminary design (serves as the basis for technical design)

Development of fundamental technical solutions includes:

Performance of work on the stage of the technical proposal, if this stage is not performed;

Choice of element base of development;

Justification of the main technical solutions;

Development of structural and functional schemes of the product;

Justification of the main structural elements;

Metrological examination of the project;

Development and testing of layouts

Engineering design

The final choice of technical solutions for the product as a whole and for its components:

Development of basic electrical, kinematic, hydraulic and other circuits;

Clarification of the main parameters of the product;

Carrying out the structural layout of the product and determining the data for its placement at the facility;

Development of technological conditions (TS) for the supply and manufacture of the product;

Testing mock-ups of the main devices of the product in real conditions

Development of working documentation for the manufacture and testing of a prototype

Formation of a set of design documentation:

Development of a complete set of working documentation;

Its coordination with the customer and the manufacturer of serial products;

Checking design documentation for unification and standardization;

Production in a pilot production of a prototype;

Comprehensive prototype adjustment

Preliminary tests

Checking the compliance of the prototype with the requirements of the TOR and determining the possibility of further testing:

Bench tests;

Preliminary tests of the object;

Reliability Tests

commission test

Assessment of the compliance of the TOR and TS with the possibilities of organizing mass production by the commission of the enterprise with the participation of state regulatory authorities

Development of documentation based on test results

Making the necessary clarifications and changes in the relevant types of documentation.

Transfer of documentation to the manufacturer

The probabilistic nature of the results of research and development works makes it difficult to assess their economic efficiency, which can lead to an increase in the stages and duration of development. To avoid these difficulties, a method of step-by-step determination of economic efficiency with an increasing degree of accuracy is used. At the early stages of design work, these calculations are predictive in nature and include:

Feasibility study of expected results;

Selection of a base for comparison and reduction of options to a comparable form;

Calculation of forward and capital costs in the field of production and operation;

Calculation and analysis of indicators of economic efficiency. Methods for calculating the annual economic effect depend on whether

the difference between analogue and new product options and annual production. For the condition of equality of annual productivity (O2 = ED, the calculation of the annual economic effect is based on the absolute values ​​of investments (K) and operating costs (I):

If the annual productivity of the new version of the product (2) is higher than that of the analogue product (1): (O.2>O.i), then the annual economic effect Er is calculated based on unit costs k, and:

where K is the absolute value of investments;

/ - the absolute value of operating costs;

k - specific investments;

and - specific operating costs;

Yong is the rate of return.

The annual economic effect from the production and use of new means of labor - durable equipment (machines, equipment, instruments, etc.) with improved quality characteristics (productivity, durability, reduction in operating costs, etc.) is determined as follows:

where the indices "1" and "2" denote data for the analog and new product, respectively;

B - reduced costs per unit of product; B \u003d C + ENK; C - the cost of manufacturing the product;

P is the productivity of new technology or an integral indicator of product quality;

D - the share of deductions for the complete restoration of the product;

Di + En /D2 + En - coefficient of change in the service life of new equipment;

En - normalized profitability ratio (discount factor);

Тsl is the service life of the means of labor;

N is the annual production volume of the product;

s| = and~[ ■ ТІО2 / П1 - annual operating costs per production volume;

K1 = K1 ■ P2 / P1 - current investment in operation (at the consumer).

Investments are invested in order to bring a profit more than the cost of acquiring capital or when an investor invests capital in another business or places capital in a bank depositary. Therefore, for the analysis of new projects associated with the need to make a profit, often use the rate of return En, corresponding to different types of investment efficiency. The use in the calculations of one or another value of the rate of return depends entirely on management and investment, the goals of the enterprise and the specific market conditions.

The economic evaluation of the new product is also calculated to determine the payback period of additional investments and their profitability.

The estimated return on investment is estimated by the ratio:

The payback period is calculated as the reciprocal of the calculation of profitability (accounting rate of return):

A new product during operation will be cost-effective if the inequality How > Ek. Within the limits of compliance with this inequality, it is possible to compare the price level of a new product, depending on the goals set by the management and the owners of the enterprise.

If the strategy of the capital owners is to achieve maximum profit during the settlement period, then the most likely decision will be to set the maximum price for a new product that the market can bear (the product will remain competitive and be successfully sold during the settlement period).

The strategy of "deep penetration into the market" allows you to achieve a price reduction to the minimum level for which the manufacturer adheres to the irregularity How > Ek.

If during the operation of a new product there is an increase in profits and a decrease in the cost of production, the annual economic effect can be calculated by the formula:

where P1 is the annual profit from the operation of the company's existing analogue (equipment, instrument, etc.); N is the volume of production (works);

N - the volume of production from the operation of a new product. C1, C2 - the cost of manufactured products, respectively, during the operation of a new product and an analogue product; K - additional investment in new product development; Ep is the rate of return.

When determining the annual economic effect, it is necessary to ensure a comparison of options for a new product and an analogue product according to the following indicators:

The volume of products (work) produced with the help of these products;

Their quality parameters;

Time factor;

Social factors of production and operation of products.

It should also be taken into account that the transition to serial or mass production significantly reduces the cost of a unit of production by reducing the share of semi-fixed costs (the effect of scale in production) and increasing the level of mechanization and automation of production processes.

The product must have a qualitative comparison. Depending on the purpose and conditions of their operation, qualitative indicators of comparison can be, for example, reliability, durability, maintainability, performance, power, weight, dimensions, accuracy, speed, degree of automation, and so on. If an analogue product does not provide the performance of any function that is available in a new product, then additional measures (means) should be provided that are necessary to bring this indicator to the level of a new product.

There can be several approaches to the design indicators that need to be taken into account to determine the overall quality indicator. Usually determine the specific weight of the importance and significance of each indicator in the overall characteristics of the new product. Then they are evaluated according to one of the point systems (for example, ten-point). The assessment in points is made by expert way (tab. 5.7).

Table 5.7. Table of scoring parameters Xi of a new product-analogue

The integrated indicator (coefficient) of quality (c) of a new product is determined by the formula:

where n is the number of product parameters;

a, - weight coefficient of importance of the 7th parameter;

bin, lia - the values ​​of this parameter, respectively, of a new product and an analogue product, evaluated by experts in points.

Calculation of the annual economic effect in the production of new products:

where Pch - profit from the sale of new products after paying taxes and interest on loans;

K - capital investment.

In the case when a new product is mastered instead of an analogue product:

where Egn, Ega - respectively, the economic effect in the production of a new product and an analogue product.

If investments are related to the commissioning of fixed assets, depreciation charges (AI) can be taken into account when calculating the annual economic effect, then:

In this case, the annual profitability of capital investments As for the development of new products is estimated by the ratio:

The criterion for making a decision on the development of the production of a new product is the ratio:

where Current and Currents are the payback period of investments, respectively: calculated and standard:

The indicator of the economic effect from the production of new products should have a positive value, which means that the return on investment As exceeds the normative value En.

To calculate As in the case of bringing income and costs to one point in time (? в), you need to solve the following problem. Find the value at which the integral economic effect for the calculation period (investment life cycle) Ei would be equal to zero:

where Psh - profit from the sale of new products of the i-th year;

K - investment in g-m;

T - life cycle of investments (years);

and - discount factor.

Taking into account the time factor for assessing the economic efficiency of research and development work.

When performing economic calculations at the stages of research and development, it must be taken into account that investments, as a rule, are made in the years preceding the start of production of new products by the manufacturer and the previous start of operation of these projects. Therefore, all indicators of income and expenses are considered reduced to one point in time - the first year of the billing period (the beginning of the manufacture or operation of new products). If necessary, such a reduction is determined as a sum of the indicators of a given year by the discount factor and:

where d is the number of years between the year ґ to which this indicator refers, and the year "0" - the first year of the calculation period.

For economic calculations of indicators after the accounting year, they are brought to the estimated zero year by multiplying by the discount factor.

Determination of production costs of products at the stages of research and development.

At the stages of research and development, there is still no data on the technology of manufacturing a new product, its labor intensity and material consumption, therefore, determining production costs at these stages presents some difficulties. At the same time, a comprehensive economic analysis in both production and operation is necessary to make decisions about the feasibility of new developments.

Approximate cost calculations in these cases are carried out by establishing analogies between a new product and a previously created product based on an analysis of its parameters, elements and functions. Most often, the cost is calculated by the following methods:

Specific indicators;

Specific weight costs;

ballroom;

Correlative;

Normative calculation.

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.

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

    R&D expertise

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

    Development of R&D rules at the enterprise/company

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

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


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


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


    R&D assessment is given within the calculation period;


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


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


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


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


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


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


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


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


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

    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.
    • Warranty. The reputation of the company depends on the guarantee of the quality of its work in each particular case, so Servotekhnika strives for long-term and successful relationships with customers.

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

    ORDER FOR R&D SERVICES

    You can order a full range of R&D services from us. Fill 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

    In recent years, the issues of modernization and development of innovations have gradually become one of the top priorities facing the country's economy and the scientific community. Significant funds are allocated from the federal and regional budgets to finance activities in fundamental and applied science, the rules for taxing expenses on scientific developments are constantly being simplified and, in fact, have a pronounced trend towards further expansion of tax benefits in this area.
    Issues of legislative regulation of civil circulation of the results of scientific and scientific and technical activities received further detail and concretization with the adoption of part four of the Civil Code of the Russian Federation.

    Key points

    From the meaning of the norms of civil law and the requirements of the documents of the accounting regulatory system, it follows that the results of the performed research, development and technological work (R&D) are (subject to compliance with the requirements of civil law for documenting and registering these results).
    Through the implementation of R&D, almost any objects of intellectual activity can be created. In the business activities of economic entities, objects such as computer programs and databases, inventions, utility models, industrial designs, and trademarks are widely used.
    At the same time, it is necessary to take into account the peculiarities of the legal status and legislative regulation of the circulation of certain types.
    So, computer programs subject to those rules of civil law that govern copyright. In general, the copyright holder is the performer of the work. At the same time, the costs associated with the use of programs are payments under the corresponding author's or license agreement. A computer program can become an object subject to accounting as a result of R&D if it is created under an author's order agreement or by employees of an organization in the course of performing a job assignment, and the organization is the copyright holder.
    Rights to inventions, utility models and industrial designs are patent rights.
    The right to obtain a patent for an invention, utility model or industrial design initially belongs to the author of the invention, utility model or industrial design. The specified right may pass to another person (successor) or be transferred to him in cases and on the grounds established by law, including by way of universal succession, or under an agreement, including under an employment contract.
    The patent holder has the exclusive right to use an invention, utility model or industrial design in any way that does not contradict the law (exclusive right to an invention, utility model or industrial design).
    The Civil Code of the Russian Federation does not contain definitions of objects of patent law. The features that distinguish inventions, utility models and industrial designs from similar results of intellectual activity are formulated in articles that determine the patentability of a particular object of patent rights (Articles 1350 - 1352 of the Civil Code of the Russian Federation).
    As an invention, a technical solution is protected in any field related to a product (in particular, a device, a substance, a strain of a microorganism, a plant or animal cell culture) or a method (the process of performing actions on a material object using material means). An invention is granted legal protection if it is new, involves an inventive step and is industrially applicable. An invention is new if it is not known from the prior art. An invention is industrially applicable if it can be used in industry, agriculture, healthcare, other sectors of the economy or in the social sphere.
    Legal protection is not granted as an invention (civil circulation is regulated by separate chapters of part four of the Civil Code of the Russian Federation):
    plant varieties, animal breeds and biological methods for their production, with the exception of microbiological methods and products obtained by such methods;

    Validity The exclusive right to an invention is 20 years and is calculated from the date of filing the initial application for a patent to the federal executive authority for intellectual property and subject to the requirements established by the Civil Code of the Russian Federation.
    At the stage of R&D, the restriction on the maximum period of use of the exclusive right is important only from the point of view of assessing the return on investment. After the right to an invention is taken into account as part of intangible assets, this restriction can be considered as the maximum possible period for depreciation (transfer of the value of the object to the cost of products, works or services in the production, performance or rendering of which it is used). For tax purposes, the amounts accepted as R&D expenses are not included in the cost of intangible assets and are not subsequently written off through depreciation.
    A technical solution relating to a device is protected as a utility model. A utility model is granted legal protection if it is new and industrially applicable. A utility model is new if the totality of its essential features is not known from the prior art. A utility model is industrially applicable if it can be used in industry, agriculture, healthcare, other sectors of the economy or in the social sphere.
    Legal protection is not granted as a utility model:
    decisions relating only to the appearance of products and aimed at satisfying aesthetic needs;
    topologies of integrated circuits.
    The term of the exclusive right to a utility model is ten years and is calculated from the date of filing the initial application for a patent with the federal executive body for intellectual property and subject to the requirements established by the Civil Code of the Russian Federation.
    An artistic and design solution of an industrial or handicraft product, which determines its appearance, is protected as an industrial design. An industrial design is granted legal protection if it is new and original by its essential characteristics.
    The essential features of an industrial design include features that determine the aesthetic and (or) ergonomic features of the appearance of the product, in particular the shape, configuration, ornament and color combination.
    An industrial design is new if the totality of its essential features reflected in the images of the product and presented in the list of essential features of the industrial design is not known from the information that became publicly available in the world before the priority date of the industrial design.
    Legal protection as an industrial design is not granted:
    solutions based solely on the technical function of the product;
    objects of architecture (except for small architectural forms), industrial, hydraulic and other stationary structures;
    objects of unstable form from liquid, gaseous, friable or similar substances.
    The term of the exclusive right to an industrial design is 15 years and is calculated from the date of filing the initial application for a patent with the federal executive authority for intellectual property and subject to the requirements established by the Civil Code of the Russian Federation.
    General legislative norms regulating the procedure for performing R&D are established by Ch. 38 of the Civil Code of the Russian Federation.
    In accordance with Art. 769 of the Civil Code of the Russian Federation, under a contract for the performance of research work, the contractor undertakes to conduct scientific research stipulated by the customer’s technical assignment, and under a contract for the performance of experimental design and technological work, to develop a sample of a new product, design documentation for it or a new technology, and the customer undertakes to accept work and pay for it.
    The contract with the contractor can cover both the entire cycle of research, development and production of samples, as well as its individual stages (elements).
    Article 772 of the Civil Code of the Russian Federation establishes that the parties to contracts for the performance of research, development and technological work have the right to use the results of work, including those capable of legal protection, within the limits and on the conditions provided for by the contract.
    Unless otherwise provided by the contract, the customer has the right to use the results of work transferred to him by the contractor, including those capable of legal protection, and the contractor has the right to use the results of work received by him for his own needs. Taking into account the provisions of part four of the Civil Code of the Russian Federation, this rule means that upon completion of R&D (recognized as successful, and the results of which can be used in the future to obtain economic benefits), the completed work can be credited as part of the intangible assets of the customer, and the contractor can use working materials and equipment used in the performance of R&D in its own activities, but on condition that such use does not contradict the principles of legal protection, and the transfer of special equipment to the customer is not provided for by the contract.
    The contract may also provide for the obligation of the customer to issue the terms of reference to the contractor and agree with him the program (technical and economic parameters) or the subject of work.
    The main difference between research work (hereinafter referred to as R&D) and experimental design work (hereinafter referred to as R&D) and technological work is in the form of presenting the results of the work.
    The result of research, as a rule, is a scientific or other report, which is provided by the contractor upon completion of this work.
    The R&D result is a finished and working sample of the ordered product, a complete set of design documentation.
    The result of technological work is a description of the new technology in a form suitable for direct use.
    The listed requirements must be taken into account in cases where R&D is carried out by a contract method.
    In this case, in accounting, the process of formation of the initial cost of intangible assets is reflected in the manner similar to that used for the acquisition of other similar objects.
    Article 775 of the Civil Code of the Russian Federation allows for the possibility of a situation where, in the course of research, it is found that it is impossible to achieve results due to circumstances beyond the control of the contractor. In addition, in the course of the development and technological work, it may be found that the impossibility or inexpediency of continuing work that has arisen through no fault of the contractor (Article 776 of the Civil Code of the Russian Federation).
    In these cases, the customer is obliged to pay the cost of the work carried out before it was discovered that it was impossible to obtain the results stipulated by the contract for the performance of work, but not more than the corresponding part of the price of the work specified in the contract. As a general rule, such expenses cannot be accepted as part of intangible assets or current expenses. Therefore, they should be written off as other expenses.

    R&D accounting

    At organization and accounting operations related to the formation of the cost of research, development and technological work, as well as their subsequent write-off, the legal status and economic content of R&D should be taken into account, depending on a number of conditions.
    The main means of providing interested users with the accounting information they need is financial statements. That is why the synthetic and analytical accounting of the assets and liabilities of the organization should be organized in such a way as to ensure the preparation of all forms of financial statements for all established indicators.
    In connection with the implementation of a number of measures aimed at innovation and modernization of the economy, the relevant changes have been made not only to legislative acts, but also to certain documents of the regulatory accounting system.
    In particular, in the approximate form of the balance sheet (Appendix N 1 to the Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n "On the forms of financial statements of organizations"), according to which reporting has been submitted since 2011, an additional line "Research and development results" has been introduced .
    The most developed in the example of registration of explanations to the balance sheet and income statement (Appendix N 3 to the Order of the Ministry of Finance of Russia N 66n) is section. 1, which provides recommendations on detailing and grouping data on the presence and movement of intangible assets and R&D.
    At the same time, it is recommended to reflect not only the amount of the value of intangible assets received or disposed of, but also to show intangible assets with a fully redeemed value. This recommendation, in our opinion, also applies to the results of R & D, previously formalized as objects of intangible assets. With regard to the cost of R&D, which is written off as an increase in other expenses, it is advisable to reflect it separately.
    From the totality of indicators presented in the examples of the explanatory forms of subsections 1.4 and 1.5, it can be concluded that information on R&D expenses carried out by the organization in the reporting year should be grouped at least in the following areas:
    data on the inflow and outflow of R&D for the corresponding year - separately for the initial cost and for the amounts written off as expenses (shown in the reporting with a minus sign). At the same time, it is assumed that R&D amounts can be written off as expenses in whole or in part - by type of work (research, development, technological). In our opinion, it is advisable, if necessary, to carry out a narrower specification of data within a group of works - for example, by sources of funding, by directions of future use, etc.;
    data on pending and unformed R&D, as well as pending transactions for the acquisition of intangible assets. At the same time, in terms of R&D (research and development costs), information should be detailed in such a way that it is possible to separately reflect data on the total amount of costs at the beginning and end of the year, on costs incurred during the year, on the amount of costs written off as not which gave a positive result, and on the amount of costs accepted for accounting as intangible assets.
    Another feature of the new reporting rules since 2011 is that in the recommended reporting forms there is a column for indicating the line code, but the codes themselves are placed in a separate Appendix No. 4.
    The following are reserved for R&D codes:
    5140 - for general data on the availability and movement of R&D results for the reporting year;
    5141, 5142, 5143, etc. - for the same data on objects or groups of objects;
    5150 - for general data on the availability and movement of R&D results for the previous year;
    5151, 5152, 5153, etc. - for the same data on objects or groups of objects;
    5160 - to reflect information on unfinished and unformed R&D for the reporting year;
    5161, 5162, 5163, etc. - for the same data on objects or groups of objects;
    5170 - to reflect information on unfinished and unformed R&D for the previous year;
    5171, 5172, 5173, etc. - for the same data on objects or groups of objects.
    From the foregoing, we can conclude that when organizing and maintaining R & D accounting, it is necessary to be guided by the requirements of at least two accounting standards: as amended on 10/25/2010), and the Accounting Regulation "Accounting for the costs of research, development and technological work" PBU 17/02, approved by Order of the Ministry of Finance of Russia dated 11/19/2002 N 115n (as amended on 09/18/2006 ).
    Wherein PBU 14/2007 applies (R&D results are accounted for as intangible assets) only if the following conditions are met simultaneously:
    research, development and technological work should give a positive result;
    further use of R&D is expected to obtain economic benefits (in other words, use in business activities);
    R&D must be completed;
    R&D results should be properly documented.
    Another feature that should be taken into account is the composition of expenses that can be taken into account when accounting for the relevant transactions. PBU 14/2007 and PBU 17/02 contain lists of expenses included, respectively, in the initial cost of intangible assets and accounted for as part of R&D expenses. At the same time, the composition of expenses is different - in particular, PBU 14/2007 does not indicate such a type of cost as the cost of acquiring or creating special equipment and special equipment intended for use as objects of testing and research. In our opinion, in cases where objects of intangible assets are created through the performance (by a contract or by the organization itself) of R&D, one should be guided by the list presented in PBU 17/02, as the most adapted to the specifics of this type of activity.
    PBU 17/02 applies to commercial organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions), both performing research, development and technological work on their own, and acting as the customer of these works (according to the relevant agreement). Organizations acting as contractors under the contract keep records of R&D in the manner established for accounting for products for the main activity (cost and sales operations).
    PBU 17/02 does not contain definitions of research, development and technological work. Instead, in relation to research, scientific and technical and experimental activities, there is a reference to the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy", according to which:
    scientific (research) activity - activity aimed at obtaining and applying new knowledge, including: fundamental scientific research - experimental or theoretical activity aimed at obtaining new knowledge about the basic laws of the structure, functioning and development of a person, society, the surrounding natural environment;
    scientific and technical activities - activities aimed at obtaining, applying new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, ensuring the functioning of science, technology and production as a single system;
    experimental development - an activity that is based on knowledge acquired as a result of scientific research or on the basis of practical experience, and is aimed at preserving human life and health, creating new materials, products, processes, devices, services, systems or methods and their further improvement .
    As follows from paragraph 2 of PBU 17/02, the Regulation applies to research, development and technological work, for which results are obtained that are subject to legal protection, but not formalized in the manner prescribed by law, or results that are not subject to legal protection in accordance with the norms of the current legislation. Thus, the main goal, which should be achieved through the implementation of PBU 17/02, is the formation of the cost of products (results) of the listed activities. Law N 127-FZ gives the following definitions:
    scientific and (or) scientific and technical result - a product of scientific and (or) scientific and technical activities, containing new knowledge or solutions and recorded on any information carrier;
    scientific and (or) scientific and technical products - a scientific and (or) scientific and technical result, including the result of intellectual activity, intended for implementation.
    Thus, R&D products are understood as the result of the corresponding work, recorded on an information carrier and intended for sale. From the provisions of PBU 17/02 (as well as from common sense and economic feasibility) it follows that the results of R&D can also be applied in the organization where they were created, for use in production, trade or (more often) management activities.
    The following are not R&D expenses:
    expenses of the organization for the development of natural resources (conducting a geological study of the subsoil, exploration (additional exploration) of the 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);
    the costs of preparing and mastering the production of products not intended for serial and mass production;
    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 in the course of the production (technological) process.
    The listed types of costs and expenses, as a rule, are not the result of research activities, but are carried out according to proven technologies (having the status of standard ones).
    Paragraph 5 of PBU 17/02 establishes that information on expenses for research, development and technological work is reflected in accounting as investments in non-current assets.
    The costs are formed on the sub-account "R&D, development and technological work", opened to account 08 "Investments in non-current assets". 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 debited from the credit of account 08 to the debit of account 04 "Intangible assets". 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 managerial needs, or for which positive results have not been obtained, are debited from the credit of account 08 to the debit of account 91 "Other income and expenses", subaccount 2 " Other expenses".
    Another feature of accounting in organizations performing R&D is that in the case when the special equipment, tools, fixtures and other devices necessary for these organizations as components for carrying out these works on a specific research or design topic are purchased on the side , these stocks are accounted for on sub-account 2 "Purchased semi-finished products and components, structures and parts", which is opened to account 10 "Materials".
    In accordance with the Instructions for the Application of the Chart of Accounts for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, organizations that perform the functions of a general contractor when fulfilling an R&D contract, settlements with their subcontractors are recorded on account 60 "Settlements with suppliers and contractors."
    From all of the above, as well as from the norms of clause 9 of PBU 17/02 (which establishes the composition of R&D expenses), we can conclude that the costs incurred will be reflected in the following accounting entries:
    Debit 08, sub-account "Performance of research, development and technological work", Credit 10
    the amount of the cost of inventories used in the performance of R&D;
    Debit 08 Credit 10, subaccount 2 "Purchased semi-finished products and components, structures and parts",
    for the amount of the cost of special equipment, tools, fixtures and other devices purchased on the side (if this type of inventory is used in the performance of work). At the same time, it should be borne in mind that the Methodological Guidelines for Accounting for Special Tools, Special Devices, Special Equipment and Special Clothing, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n (as amended on October 25, 2010), allow the possibility of a one-time write-off of the cost of special equipment , and the distribution of its value over several reporting periods (orders);
    Debit 08 Credit 60
    for the amount of the cost of works and services of third-party organizations and persons used in the performance of R&D, or for the amount of the cost of work performed by subcontractors under the relevant contract;
    Debit 08 Credit 70
    on the amount of expenses for wages and other payments to employees directly employed in the performance of R&D under an employment contract;
    Debit 08 Credit 69
    on the amount of insurance premiums;
    Debit 08 Credit 02
    for the amount of depreciation of fixed assets used in the performance of R&D;
    Debit 08 Credit 05
    for the amount of depreciation of intangible assets used in the performance of R&D;
    Debit 08 Credit 26
    for the amount of economic and administrative expenses, if they are directly related to the implementation of R&D (this may be the case, for example, when a specialized unit (department, department, service) is created to manage R&D activities).
    In addition, the cost of R&D may include the costs of maintaining and operating research equipment, installations and structures, other fixed assets and other property. The cost of these costs is formed in the general manner. In this case, the accounts of accounting for production costs and settlements are also used.
    The list of expenses presented in paragraph 9 of PBU 17/02 is not exhaustive. In addition to those listed, the cost of R&D may include other costs directly related to the implementation of R&D, including the costs of testing.
    Upon completion of the work and execution of the act of their acceptance, the amount of actually incurred costs can be written off to the debit of account 04 from the credit of account 08 - example 1.

    Example 1. When performing R&D, the organization incurred the following expenses:
    materials used - 520,000 rubles;
    special equipment used - 140,000 rubles. (in accordance with the accounting policy of the organization, such equipment does not apply to special equipment and is written off to the cost of work at a time at the time of transfer to operation);
    works of third-party organizations were used - 590,000 rubles. (including VAT - 90,000 rubles);
    wages were accrued to workers - 500,000 rubles;
    insurance premiums were accrued (and accident insurance premiums (conditional figure - 35%) - 175,000 rubles;
    depreciation of fixed assets used in the performance of R&D was accrued - 80,000 rubles;
    depreciation of intangible assets was charged - 110,000 rubles;
    written off general business expenses directly related to the implementation of R&D - 75,000 rubles.
    Accounting entries will be made (the content of the accounting entry is not given, as it was detailed earlier):
    Debit 08 Credit 10 - 520,000 rubles;
    Debit 08 Credit 10, sub-account "Purchased semi-finished products and components, structures and parts", - 140,000 rubles;
    Debit 08 Credit 60 - 500,000 rubles;
    Debit 19 Credit 60 - 90,000 rubles;
    Debit 08 Credit 70 - 500,000 rubles;
    Debit 08 Credit 69 - 175,000 rubles;
    Debit 08 Credit 02 - 80,000 rubles;
    Debit 08 Credit 05 - 110,000 rubles;
    Debit 08 Credit 26 - 75,000 rubles;
    Debit 04 Credit 08 - 2,100,000 rubles. (520,000 rubles + 140,000 rubles + 500,000 rubles + 500,000 rubles + 175,000 rubles + 80,000 rubles + 110,000 rubles + 75,000 rubles).

    We draw attention to the fact that, in accordance with paragraphs. 16 p. 3 art. 149 of the Tax Code of the Russian Federation is not subject to taxation (is exempt from taxation) VAT on the territory of the Russian Federation R&D at the expense of budget funds, as well as funds from the Russian Foundation for Basic Research, the Russian Fund for Technological Development and extra-budgetary funds of ministries formed for these purposes in accordance with the legislation of the Russian Federation, departments, associations; performance of R&D by educational and scientific institutions on the basis of business contracts.
    It follows from the foregoing that in the case when R&D is financed from the listed sources, the amounts of VAT paid (on the cost of work and services of third-party organizations and the cost of acquired inventories) are not deductible and should be attributed to the increase in the cost of the result of the work. The accountant makes the following entry:
    Debit 08 Credit 19
    for the amount of VAT paid on the acquisition of inventories, works and services of third parties.
    If general-purpose materials were used in the performance of work, for the cost of which a tax deduction was made earlier, then the amount of tax written off from the debt to the budget must be restored. The accountant makes the following entries:
    Debit 19 Credit 68
    or
    Debit 68 Credit 19 (reversal) - for the amount of the previously made tax deduction.
    In the event that at least one of the listed conditions for recognizing R&D expenses (clause 7 of R&D 17/02) is not met, the organization's expenses related to R&D should be recognized as non-operating expenses of the reporting period. In our opinion, this rule (enshrined in paragraph 7 of PBU 17/02) cannot be extended to cases where there is no documentary evidence of expenses incurred, since this directly contradicts the basic principles of accounting enshrined in Federal Law of November 21, 1996 N 129- FZ "About accounting".
    Recognized as non-operating expenses of the reporting period are also expenses for research, development and technological work that did not give a positive result.
    The write-off of expenses in the listed cases is made out by the following accounting entry:
    Debit 91, subaccount 2 "Other expenses", Credit 08
    for the amount of expenses incurred.
    It should also be borne in mind that, according to paragraph 8 of PBU 17/02, if the costs of research, development and technological work in previous reporting periods were recognized as non-operating expenses, then they cannot be recognized as non-current assets in subsequent reporting periods. In other words, the amounts written off from the credit of account 08 are not subject to further recovery (of course, except for cases of correcting technical errors).
    Recording in the accounting of operations to write off the costs of R & D is due to the purposes for which these works were performed.
    The Instructions for the Application of the Chart of Accounts for the Financial and Economic Activities of Organizations established that when writing off, in the prescribed manner, the costs of R&D, the results of which are used for the production or management needs of the organization, account 04 is credited to the costs of ordinary activities in correspondence with the debit of the cost accounting accounts (20 "Main production", 26 "General expenses", etc.). The write-off of expenses is carried out gradually - over several reporting periods, but at the same time the cost of work decreases directly. Depreciation (with reflection on the credit of account 05 "Amortization of intangible assets"), as for other objects of intangible assets, is not performed in this case. We repeat - we are talking about cases where the results of R&D were not included in intangible assets.
    In accordance with clause 10 of PBU 17/02, the start date for writing off expenses is determined similarly to the start time for depreciation on non-current assets: R&D expenses are subject to write-off as 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 of work, provision of services) or for the management needs of the organization has begun. At the same time, in accordance with clause 11 of PBU 17/02, it is allowed to use one of the following methods for writing off expenses for each inventory object (each performed research, development, technological work): in a linear way or by 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 five years. At the same time, the specified useful life cannot exceed the life of the organization.
    The write-off of expenses for research, development and technological work in a linear way is carried out evenly over the accepted period.
    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 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.
    The first method is applicable in the case when the results of the work in which R&D is used do not depend (or weakly depend) on the use of R&D, the second - if the return on R&D over the useful life is uneven.
    Regardless of the method adopted, expenses are written off monthly in the amount of 1/12 of the annual amount - example 2.

    Example 2 We use the conditions of example 1. If the result of R&D is supposed to be used within four years, and the volume of products manufactured using R&D is estimated (by years, respectively) at 5, 10, 10 and 5 units (or thousands of units, which is not significant for the calculation), then:
    when using the linear method, the amount of annual write-offs will be equal to 525,000 rubles. (2,100,000 rubles: 4 years), i.e. RUB 43,750 monthly;
    when using the method of writing off expenses in proportion to the volume of products (works, services):
    in the first and fourth years, 350,000 rubles will be written off. (2,100,000 rubles: 30 units 5 units), or 29,200 rubles each. per month;
    in the second and third years - 700,000 rubles each, or 58,300 rubles each. per month.

    Upon termination of the use of R&D results in the production of products (performance of work, provision of services) or for management needs, the amounts of expenses not charged to expenses for ordinary activities are written off to the debit of account 91 in correspondence with the credit of account 04 - example 3.

    Example 3 We use the conditions of example 2. The use of R&D was discontinued two and a half years after implementation. When using the straight-line method, an amount equal to 787,500 rubles is subject to write-off for other expenses. (525,000 rubles x 0.5 years + 525,000 rubles), and when using the method of writing off expenses in proportion to the volume of products (works, services) - 700,000 rubles. (350,000 rubles for the fourth year + 350,000 rubles for half of the third year).

    In the event that the results of R&D are subject to sale, the corresponding transactions are reflected in accounting in the manner established for the sale of other assets - using account 91 (this is due to the fact that in the cases presented earlier, R&D is accounted for as non-current assets and, therefore, performed for own consumption).
    Issues related to the implementation of R&D carried out exclusively for sale are not regulated by PBU 17/02, since PBU 17/02 does not apply to contracting organizations, and these organizations keep records of expenses for work performed in the manner established for ordinary operations ( using count 20, not 08).

    Features of R&D tax accounting

    Article 262 of the Tax Code of the Russian Federation establishes a special the procedure for writing off R & D expenses for income tax purposes:
    R&D expenses of the taxpayer are evenly included in other expenses within one year, provided that the specified research and development is used in production and (or) in the sale of goods (performance of work, provision of services) from the 1st day of the month following the month in which completed such studies (separate stages of studies);
    R&D expenses of the taxpayer, which did not give a positive result, are also subject to inclusion in other expenses evenly within one year in the same manner.
    R&D expenses (including those that did not give a positive result) incurred by taxpayers - organizations registered and operating in the territories of special economic zones, are recognized in the reporting (tax) period in which they were made, in the amount of actual costs.
    Thus, the differences between accounting and tax accounting in the general case are as follows:
    in accounting, it is allowed to include the cost of R&D in the cost of production in proportion to the volume of production, and in tax accounting - only in a linear way (in proportion to the period of use of the results of R&D);
    for accounting purposes, any term for the use of R&D can be applied - from one to five years, and for taxation purposes - only one year;
    in the event that further use of R&D results is terminated, in accounting, the unwritten part of the cost (from account 04) is written off as other expenses (debit of account 91, subaccount 2 "Other expenses") at a time at the time of the relevant decision (clause 15 of PBU 17/02), and the tax legislation establishes a write-off scheme extended for a year;
    in addition, since 2009, a procedure has been established in accordance with which the taxpayer's expenses for research and development (including those that did not give a positive result) according to the list established by the Government of the Russian Federation are recognized in that reporting (tax) period, in which they were made, and are included in other expenses in the amount of actual costs with a coefficient of 1.5. The corresponding List was approved by Decree of the Government of the Russian Federation of December 24, 2008 N 988. In accounting, write-offs of expenses in amounts exceeding those actually incurred are not allowed.
    In all of the above cases, it becomes necessary to apply the requirements of the Accounting Regulation "Accounting for corporate income tax settlements" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n (as amended on October 25, 2010), and may arise as deferred tax assets and deferred tax liabilities.
    As already noted, if as a result of the expenses incurred for scientific research and (or) experimental design, the taxpaying organization receives exclusive rights to the results of intellectual activity, then these rights are recognized as intangible assets that are subject to amortization. Thus, in this case, part of the expenses is not written off in the manner presented earlier, and the costs incurred are reimbursed in the manner established for intangible assets. At the same time, the period for writing off costs will be longer (the useful life of an intangible asset should be more than one year).

    The performance of research, development and technological work (R&D) on its own or with the involvement of a third-party organization can lead to the emergence of an intangible asset (IA) in accounting if the rights to such an asset are documented. However, without documents or upon receipt of a negative result in connection with the implementation of R&D, we are no longer talking about intangible assets. Then the costs are taken into account in the manner prescribed. What are the features of this order?

    The concept of R&D

    Normative legal acts on accounting do not say what should be understood as R&D. The only mention in PBU 17/02, where it is indicated that for the purposes of applying this provision, research work includes work related to the implementation of scientific (research), scientific and technical activities and experimental developments, certain Federal Law No. 23.08.1996127-FZ "On Science and State Science and Technology Policy".

    According to Art. 2 of the named law, scientific (research) is recognized as an activity aimed at obtaining and applying new knowledge. So, fundamental scientific research (referring to experimental or theoretical activity) is carried out in order to obtain new knowledge about the basic laws of the structure, functioning and development of a person, society, and the environment. Applied scientific research is primarily aimed at applying new knowledge to achieve practical goals and solve specific problems.

    The purpose of scientific and technical activity is to obtain and apply new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, to ensure the functioning of science, technology and production as a single system.

    Experimental development is understood as an activity that is based on knowledge acquired as a result of scientific research or on the basis of practical experience, and is aimed at preserving human life and health, at creating new materials, products, processes, devices, services, systems or methods, and at their further improvement.

    From the presented definitions, it follows that research work is related to the acquisition and application of new knowledge that can be used, for example, to create new materials and products.

    Information about what should be considered R&D can also be gleaned from the Civil Code. According to paragraph 1 of Art. 769 of the Civil Code of the Russian Federation research work is scientific research, and experimental design and technological work is the development of a sample of a new product, design documentation for it or a new technology.

    The presented calculations fit into the concepts used in IAS 38 Intangible Assets. It is this standard that regulates, among other things, the procedure for accounting for research and development costs. Please note: according to international rules, all R&D that has given a positive result is recognized as intangible assets.

    Based item 5IAS 38 the purpose of research and development is to obtain new knowledge. Research is original planned research undertaken with the aim of obtaining new scientific or technical knowledge. Examples of research activities are:

    • activities aimed at obtaining new knowledge;
    • search, evaluation and final selection of areas of application of research results or other knowledge;
    • search for alternative materials, devices, products, processes, systems or services;
    • formulation, design, evaluation and final selection of possible alternatives to new or improved materials, devices, products, processes, systems or services.
    Development refers to the application of research results or other knowledge in planning or designing the production of new or substantially improved materials, devices, products, processes, systems or services prior to their commercial production or use. Examples of development activities:
    • design, construction and testing of prototypes and models before production or use;
    • designing tools, templates, molds and stamps that involve new technology;
    • design, construction and operation of a pilot plant, the scale of which is not economically viable for commercial production;
    • design, construction and testing of selected alternatives to new or improved materials, devices, products, processes, systems or services.

    When does PBU 17/02 apply?

    This provision applies to R&D for which results (positive or negative) are obtained:
    1. subject to legal protection, but not executed in the manner prescribed by law. According to paragraph 1 of Art. 1225 of the Civil Code of the Russian Federation the results of intellectual activity and equated means of individualization of legal entities, goods, works, services and enterprises that are granted legal protection (intellectual property) are, in particular, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, secrets production (know-how). In the cases provided for by the Civil Code, the exclusive right to the result of intellectual activity or a means of individualization is recognized and protected subject to state registration of such a result or means ( paragraph 1 of Art. 1232 of the Civil Code of the Russian Federation);
    2. not subject to legal protection in accordance with the norms of the current legislation.
    PBU 17/02 does not apply to:
    1. unfinished R&D;
    2. R&D, the results of which are accounted for in accounting as intangible assets. Intangible assets include R&D that gave a positive result and is executed in accordance with the procedure established by law, if the conditions listed in Clause 3 PBU 14/2007 "Accounting for intangible assets";
    3. expenses of the organization for the development of natural resources (conducting a geological study of the subsoil, exploration (additional exploration) of the fields being developed, preparatory work in the extractive industries, etc.). Responsible for accounting for these expenses, in particular, PBU 24/2011 "Accounting for the development of natural resources". As stated in item 7IAS 38, exceptions to the scope of a standard may occur if the activities or transactions are so specialized that when they are reflected in accounting results in issues that require a special approach;
    4. costs for the preparation and development of production, new organizations, workshops, units (start-up costs);
    5. costs for the preparation and development of the production of products not intended for serial and mass production;
    6. 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.

    We collect expenses

    Recall that the provisions PBU 17/02 do not apply to pending R&D. At the same time, as pointed out by the Ministry of Finance in Information No.  PZ-8/2011 "On the formation in accounting and disclosure in the financial statements of the organization of information on innovation and modernization of production" (hereinafter Information), , it can be used in relation to unfinished R&D in terms of determining the composition of costs subsequently included in the value of the generated R&D result asset.

    According to clause 9 PBU 17/02 R&D expenses include all actual expenses associated with the performance of such work. Here is a more detailed list of expenses, it included:

    • the cost of inventories and services of third-party organizations and individuals used in the performance of R&D;
    • the cost of wages and other payments to employees directly employed in the performance of R&D under an employment contract;
    • deductions for social needs (including insurance contributions to state off-budget funds);
    • 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 R&D;
    • 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 implementation of R&D;
    • other costs directly related to R&D, including testing costs.
    Capital works and expenses that are not formalized by acts of acceptance and transfer of fixed assets and other documents are classified as capital investments in progress ( clause 41 of the Regulations on Accounting and Accounting in the Russian Federation). Such investments are reflected in the balance sheet at the actual costs incurred by the organization.

    To account for the costs associated with the implementation of R & D, in Instructions for using the Chart of Accounts it is proposed to use account 08 "Investments in non-current assets", sub-account 08-8 "Performance of research, development and technological work."

    Let us find out whether all R&D costs need to be accumulated on account 08, subaccount 08-8, in order to subsequently take into account the result of R&D as a non-current asset.

    Timing of recognition of R&D expenses

    Financiers have noticed that PBU 17/02 the moment of commencement of recognition of costs that form the value of a non-current asset of the result of R&D is not defined ( p. 2 Information). Officials consider it expedient in this regard to use the provisions IAS 38, which just outlines the issue related to the fact that it is sometimes difficult to assess whether an independently created intangible asset satisfies the recognition criteria. This may, for example, be due to the uncertainty in determining when an identifiable asset will arise that will generate expected future economic benefits.

    To assess whether a self-created intangible asset qualifies for recognition, due to 52IAS 38 an entity should divide the process of creating an asset into two stages: a research stage and a development stage (examples of research activities and development activities are given above). Moreover, if it is impossible to separate the research stage from the development stage within the framework of an internal project aimed at creating intangible assets, the enterprise should take into account the costs of this project as if they were incurred only at the research stage.

    An intangible asset that is the result of research (or the implementation of a research stage within an internal project) is not subject to recognition. Research costs are recognized as an expense when they are incurred ( 54IAS 38).

    An intangible asset is the result of development (or the development stage of an internal project) should be recognized when, and only when, the entity can demonstrate ( 57IAS 38):

    • the technical feasibility of completing the creation of the intangible asset so that it can be used or sold;
    • intention to complete the creation of intangible assets and use or sell it;
    • the ability to use or sell intangible assets;
    • how the intangible asset will generate probable future economic benefits. Among other things, an entity can demonstrate the existence of a market for the intangible asset's products or the intangible asset itself, or, if the asset is intended to be used internally, the usefulness of such an asset;
    • availability of sufficient technical, financial and other resources to complete the development, use or sale of intangible assets;
    • the ability to reliably estimate the costs associated with intangible assets during its development.
    Let's summarize. The Ministry of Finance proposes to recognize R&D expenses related to research in accounting at the time of their implementation and not to include them in the cost of a non-current asset. To determine when to start including costs in the cost of this asset, one should be guided by signs that indicate the likelihood of obtaining economic benefits from the results of work. R&D costs that are not included in the cost of a non-current asset (research costs) are accounted for as ordinary expenses or other expenses, depending on their nature, conditions of implementation and lines of business of the organization ( p. 4 Information).

    Please note that if R&D expenses were initially recognized as current period expenses, they cannot be recognized as non-current assets in subsequent reporting periods ( clause 8 PBU 17/02, 71IAS 38). This does not apply to cases of an error subject to correction according to the rules. PBU 22/2010 "Correction of errors in accounting and reporting".

    R&D result as an inventory item

    According to clause 5 PBU 17/02 information on expenditures on R&D should be reflected in accounting as investments in non-current assets. Moreover, the accounting unit for R&D expenses is an inventory object (a set of expenses for the work performed, the results of which are independently used in the production of products (when performing work, providing services) or for the management needs of the organization). It turns out that the result of R&D is accounted for on account 08, to which we recommend opening an additional subaccount, for example, subaccount 08-9 “R&D results” (that is, the costs accumulated on subaccount 08-8 are debited to the debit of subaccount 08-9).

    R&D expenses (as a result of work performed) in accordance with clause 7 PBU 17/02 are recognized in accounting under the following conditions:

    • the amount of expenses 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.
    In the balance sheet, R&D expenses, if the information is material, are reflected in an independent group of asset items in the “Non-current assets” section ( clause 16 PBU 17/02). In the form of a balance sheet, approved Order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No.66n, for these purposes, the line “Research and Development Results” is provided (when the balance sheet is submitted to state statistics bodies and other executive authorities, this line is assigned code 1120).

    R&D expenses that did not give a positive result are recognized as other expenses of the reporting period ( Debit 91-2 Credit 08-8). We are talking about the reporting period in which it becomes known that the work carried out did not lead to a positive result, that is, it will not be possible to obtain economic benefits (income) ( p. 19 PBU 10/99 "Expenses of the organization").

    Example 1

    The company decided to develop a sample of a new industrial product on its own. The work carried out did not give a positive result. The company's costs amounted to 367,256 rubles, including 98,500 rubles for materials, 157,000 rubles for employees' wages, 48,356 rubles for social contributions (insurance contributions), and depreciation of fixed assets used in the performance of work , 37,000 rubles, for general business expenses directly related to the performance of work, 26,400 rubles.

    Contents of operationDebitCreditAmount, rub.
    R&D expenses are reflected in the form of the cost of materials used 08-8 10 98 500
    Wages accrued to employees who participated in the development of a sample of a new industrial product 08-8 70 157 000
    Insurance premiums accrued from the wages of the above employees 08-8 69 48 356
    Depreciation accrued on fixed assets used in R&D 08-8 02 37 000
    Reflected are general business expenses directly related to the implementation of R&D 08-8 26 26 400
    Expenses incurred during the development of a sample of a new industrial product are included in other expenses as not having a positive result 91-2 08-8 367 256

    Write-off of the cost of an asset as an R&D result

    Based clause 10 PBU 17/02 R&D expenses (the cost of the R&D result) are written 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 in the production of products (when performing work, providing services) or for the management needs of the organization. Please note: here is one of the fundamental differences from the procedure for writing off the cost of intangible assets, which begins on the 1st day of the month following the month of acceptance of intangible assets for accounting. In turn, intangible assets are taken into account not on the date of actual use of the specified asset, but on the date when it became clear that it is capable of generating economic benefits in the future. AT paragraph 97IAS 38 stated: depreciation should begin from the moment when the intangible asset becomes available for use, that is, when the location and condition of the asset make it possible to use it in accordance with the intentions of management.

    A specific R&D result is written off in one of two ways (the selected write-off methods must be fixed in the accounting policy of the organization): in a linear way or by the method of writing off expenses in proportion to the volume of products (works, services). By the way, in the case of intangible assets, an organization can choose a third method: the reducing balance method.

    Under the straight-line method, R&D expenses are written off on a straight-line basis over the accepted period. With the method of writing off expenses in proportion to the volume of products (works, services), the amount to be written off depends 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 products (works, services) for the entire period of application of the results of a particular work. During the period of application of the results of a particular work, it is impossible to change the accepted method of writing off expenses.

    The term for writing off R&D expenses is determined by the organization independently, but taking into account the expected period of use of the results obtained, during which it is possible to obtain economic benefits (income). The established period cannot exceed 5 years and the period of the organization's activity (in relation to intangible assets, such time limits PBU 14/2007 not installed).

    Let's pay attention to the next point. According to clause 14 PBU 17/02 during the reporting year, the write-off of R&D expenses to expenses for ordinary activities is carried out evenly in the amount of 1/12 of the annual amount, regardless of the method used to write off expenses. If expenses are written off on a straight-line basis, this requirement is not difficult to meet. But with the method of writing off expenses in proportion to the volume of products (works, services), this is quite problematic, because the organization, most likely, does not know in advance what volume of products (works, services) will actually be received in the reporting year. In this regard, the Ministry of Finance clarifies: when using the method of writing off R&D expenses in proportion to the volume of products (works, services) during the reporting year, such write-off is carried out evenly in the amount of 1/12 of the annual amount in cases where the annual amount of expenses can be determined ( Letter No. 26.05.2011 07-02-06/91 ).

    Example 2

    As a result of scientific research carried out by the order of the enterprise, a third-party organization (institute) obtained information about the new properties of the raw materials extracted by the enterprise. Based on the certificate of completion, signed in August 2013, the cost of the work amounted to 364,000 rubles. In the same month, the work was paid.

    Expenditures for the conducted research are included in accounting as part of the costs of the main production.

    Based on the data obtained in the period from September to November 2013, the company's own department carried out work on the development of a new product sample, costs (the cost of used raw materials, special equipment, employee wages and social contributions, depreciation of fixed assets, general business expenses) amounted to 876,000 rubles.

    No legal protection is granted to a new product design.

    Since January 2014, the company has started manufacturing new products. R&D results are written off on a straight-line basis with an expected useful life of 5 years.

    The following entries will be made in the accounting records of the enterprise:

    Contents of operationDebitCreditAmount, rub.
    In August 2013
    The cost of research carried out by a third-party organization is reflected 20 60 364 000
    Reflected payment for work performed by a third-party organization 60 51 364 000
    Between September and November 2013
    The costs associated with the development of a new product sample are reflected (the cost of used raw materials, special equipment, employee salaries and social contributions, depreciation of fixed assets, general business expenses) 08-8 10, 70, 69, 02, 26 876 000
    November 2013
    Expenses incurred in connection with the development of a new product sample are reflected in non-current assets as a result of R & D 08-9 08-8 876 000
    Since February 2014
    Reflected write-off of R&D expenses (monthly for 5 years)

    (876,000 rubles / 5 years / 12 months)

    		 20 08-9 14 600

    Termination of use of R&D result

    We are talking about the termination of the use of the results of a specific R&D in the production of products (when performing work, rendering services) or for the management needs of the organization, including in a situation where it becomes obvious that there will be no economic benefits in the future from the application of the results of this work. Then the amount of expenses for a specific work, not attributed to expenses for ordinary activities, is written off to other expenses of the reporting period as of the date of the decision to stop using the R&D results ( clause 15 PBU 17/02). It should be understood that in the above paragraph, the termination of the use of the results of a specific R&D means the derecognition of a non-current asset. In itself, the discontinuation of an asset, which is not related to its disposal or the fact that it can no longer generate economic benefits in the future, is not the basis for the write-off of the remaining amount of R&D expenses (the asset continues to be written off based on the established useful life), which corresponds to requirements 117IAS 38.

    If the results of a specific R&D are not subject to legal protection by law or are not formalized in the prescribed manner, as well as in a situation where R&D did not give a positive result, R&D expenses are accounted for according to the rules PBU 17/02. Despite the fact that this provision does not apply to R&D in progress, it can be used in terms of determining the composition of costs that will form the value of the R&D result as a non-current asset. At the stage of cost collection, it should be taken into account that, taking into account the requirements IAS 38(which the Ministry of Finance strongly recommends to focus on) research costs, in contrast to development costs, should be recognized as expenses at the time of their occurrence, and not included in the cost of a non-current asset.

    The cost of the result of R & D, reflected in the composition of non-current assets, is written off to expenses for ordinary activities starting from the 1st day of the month following the month of the start of its actual application, in a straight-line way or by the method of writing off expenses in proportion to the volume of products (works, services).

    Expenditures on R&D that have not yielded a positive result are recognized as other expenses in the reporting period when it becomes clear that they will not bring economic benefits (income) in the future.

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