Wisdom  Lord  fees
Locality 
Salvage 
Double taxation agreement - borderline 
Research and development costs

Recognition 

ResearchSSAP 13 states that expenditure on research does not directly lead to future economic benefits, and capitalising such costs does not comply with the accruals concept. Therefore, the accounting treatment for all research expenditure is to write it off to the profit and loss account as incurred.

Development

As a basic rule, expenditure on development costs should be written off to the profit and loss account as incurred, as with the expenditure on research. However, under SSAP 13, there is an option to defer the development expenditure and carry it forward as an intangible asset if the following criteria are met: 

• there is a clearly defined project
• expenditure is separately identifiable
• the project is commercially viable
• the project is technically feasible
• project income is expected to outweigh cost
• resources are available to complete the project.

Research and Developments Fees  （产品研究费用）

产品研究及开发能力费用通常用于来开拓市场还没有成熟的产品。那就是说所有的产品代理权是要经过很多步骤的开发能力，包括市场调查，科学于研究所的专科聘用费用。倘若产品的豆芽梦梦想真的实现及可以行驶及开发能力已经入了轨道的发展能力。