请问大虾，研发费用（Research and development expenses)是作为资产处理？还是费用处理呢？w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«

我认为研发费用是资本费用，因为这笔费用是一次性发生，不是经常性发生，而且会带来长久性的利益。w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«

It depends. You had better check with FRS-13. (Financial Reporting Standards: Accounting for Reserch and Development Activities)w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
For accounting purpose, the general rule is that research costs shall be recognized as an expense while most development expenditures as an asset.w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
For tax purpose, taxpayers incurring expenditure on research and development of $10,000 or less in any income year may deduct the expenditure provided they have not treated the expenditure as material (as described in FRS-13) in their financial reports. Also, the May 07 tax bill introduces a 15% refundable tax credit for businesses in NZ that have incurrred eligilble expenditure on R&D activities. Following are some common eligible R&D expenditures.w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
1) salaries and other remuneration of employees conducting R&D,w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
2) deprecition of tangible assets used wholly or mainly in conducting R&D,w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
3) costs of staff training, recruitment, relocation and travel incurred directly as a result of R&D,w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
4) overhead costs such as rates, utilities and insurance etc for R&D activities,w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
5) payments to an entity or person conducting r&D on behalf of the taxpayer,w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«
6) the cost of items consumed, and the net cost of items processed or transformed in r&D activities.w&dec¢S aDWKwww.pas2008.co.nzMñÝo’úë«