Research and Development Expenditures
Costs of research and development include:
- costs of wages for employees on the payroll who conducted scientific research and development, including premiums for production performance indicators, incentive and compensatory payments (including compensation related to wage increases and income indexing within limits established by legislation), as well as costs of wages for non-payroll employees engaged in core activities. Costs of wages do not include premiums paid from special-purpose funds and targeted receipts, material assistance, interest-free loans to employees of the organization, payment for additional annual leave provided under the collective agreement, pension supplements, and other types of payments not directly related to wage compensation;
- mandatory contributions in accordance with the provisions of legislation from the wage fund of the aforementioned categories of employees (excluding types of remuneration for which insurance contributions are not accrued): amounts of accrued payments for pension provision to the Pension Fund of the Russian Federation, compulsory medical insurance of employees to the Federal Fund of Compulsory Medical Insurance, social insurance to the Social Insurance Fund of the Russian Federation, as well as insurance contributions for compulsory insurance against accidents at work and occupational diseases. Contributions to non-state pension funds, voluntary medical insurance, and other types of voluntary employee insurance are not taken into account;
- costs for the purchase and manufacture of special tools, fixtures, instruments, stands, apparatuses, mechanisms, devices, and other specialized equipment necessary for carrying out a specific topic, including expenses for their design, transportation, and installation. These costs are covered by the cost of work performed under contracts; after completion or termination of the work, any remaining specialized equipment, as well as experimental samples, models, and other products acquired or manufactured during the work on the topic, should be transferred to the client. In cases where the aforementioned equipment and items are not returned to the client, they are inventoried upon completion of the project and, depending on their value, are recorded as either fixed or current assets from the charter capital as having been received gratuitously;
- the cost of raw materials and materials, components, semi-finished products, fuel, energy of all kinds of natural resources, works and services of a production nature performed by third-party organizations, losses due to shortages of received material resources within the limits of normal natural损耗. Material costs for the production of goods, works, and services are shown in the report at the cost of their acquisition (taking into account value added tax), including markups (additional charges), commission fees paid to supply and foreign trade organizations, the cost of services provided by commodity exchanges, customs duties, transportation, storage, and delivery costs carried out by third-party organizations;
- capital expenditures on research and development, including expenditures for the acquisition of land plots, construction or purchase of buildings, acquisition of equipment included in fixed assets, other capital expenditures related to research and development. Capital investments carried out by the reporting organization for the construction of housing, cultural and domestic facilities, etc., not related to scientific research and development, are not taken into account;
- other expenses related to the conduct of research and development that have not been accounted for in any of the above-mentioned types of expenditures.
The cost of research and development conducted by third-party organizations under contracts with the reporting organization is also included in the costs of research and development
Source: Order of Rosstat dated 06.09.2012 No. 481 "On Approval of the Statistical Instrument for Organizing Federal Statistical Observation of Activities in the Field of Preschool Education, Scientific and Innovative Activities, and Population Employment"
Морфология
Род
Понятие «затраты на исследования и разработки» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | затраты на исследования и разработки | затрат на исследования и разработки |
| Д | затрате на исследования и разработки | затратам на исследования и разработки |
| В | затрату на исследования и разработки | затраты на исследования и разработки |
| Т | затратой на исследования и разработки | затратами на исследования и разработки |
| П | затрате на исследования и разработки | затратах на исследования и разработки |