okr r&d what. What is R&D

Research work (R&D) – these are scientific developments related to the search, conducting research, experiments in order to obtain new knowledge, test hypotheses, establish patterns, and scientifically substantiate projects.

The implementation of R&D is regulated by the following regulatory documents: GOST 15.101-98 “Procedure for performing R&D”, GOST 7.32-2001 “Formation of a report on R&D”, STB-1080-2011 “Procedure for performing research, development and experimental-technological work to create scientific and technical products” and others (Appendix 10).

Distinguish fundamental, search and applied R&D.

As a rule, fundamental and research works are not included in the life cycle of a product, however, on their basis, ideas are generated that can be transformed into applied R&D.

Basic Research can be divided into "clean" (free) and target.

"Pure" basic research- these are studies, the main purpose of which is the disclosure and knowledge of the unknown laws and patterns of nature and society, the causes of the occurrence of phenomena and the disclosure of the relationships between them, as well as an increase in the volume of scientific knowledge. In "pure" research, there is freedom to choose the field of research and methods of scientific work.

Targeted fundamental research are aimed at solving certain problems using strictly scientific methods based on available data. They are limited to a certain area of ​​science, and their goal is not only to know the laws of nature and society, but also to explain phenomena and processes, to better understand the object under study, and to expand human knowledge.

This fundamental research can be called goal-oriented. They retain the freedom to choose methods of work, but unlike “pure” fundamental research, there is no freedom to choose research objects, the area and purpose of research are tentatively set (for example, the development of a controlled thermonuclear reaction).

Basic Research conducted by academic research institutes and universities. Results of fundamental research - theories, discoveries, new principles of action. The probability of their use is 5 - 10%.

Exploratory research cover works aimed at studying the ways and means of practical application of the results of fundamental research. Their implementation implies the possibility of alternative directions for solving an applied problem and the choice of the most promising direction for its solution. They are based on the well-known results of fundamental research, although as a result of the search, their main provisions may be revised.

The main goal of exploratory research– using the results of fundamental research for practical application in various fields in the near future (for example, searching for and identifying opportunities for using a laser in practice).

Exploratory research may include work on the creation of fundamentally new materials, metal processing technologies, the study and development of scientific foundations for optimizing technological processes, the search for new drugs, the analysis of the biological effect of new chemical compounds on the body, etc.

Exploratory research has varieties: exploratory research of a wide profile without a special application to a particular industry and a narrowly focused nature to address issues of specific industries.

Search work is carried out in universities, academic and industry research institutes. In individual branch institutes of industry and other sectors of the national economy, the proportion of prospecting work reaches 10%.

The probability of practical use of exploratory research is about 30%.

Applied Research (R&D) are one of the stages of the life cycle of creating new types of products. These include studies that are carried out with the aim of practical use of the results of fundamental and exploratory research in relation to specific tasks.

The purpose of applied R&D is to answer the question “is it possible to create a new type of product, materials or technological processes based on the results of fundamental and exploratory R&D, and with what characteristics”.

Applied research is carried out mainly in branch research institutes. The results of applied research are patentable schemes, scientific recommendations proving the technical feasibility of creating innovations (machines, devices, technologies). At this stage, a market target can be set with a high degree of probability. The probability of practical use of applied research is 75 - 85%.

R&D consists of stages (stages), which are understood as a logically justified set of works that has independent significance and is the object of planning and financing.

The specific composition of the stages and the nature of the work performed within their framework are determined by the specifics of R&D.

According to GOST 15.101-98 "Procedure for performing research" the main stages of research are:

1. Development of terms of reference (TOR)- selection and study of scientific and technical literature, patent information and other materials on the topic, discussion of the data obtained, on the basis of which an analytical review is compiled, hypotheses and forecasts are put forward, customer requirements are taken into account. Based on the results of the analysis, research directions and ways of implementing the requirements that the product must satisfy are selected. Reporting scientific and technical documentation for the stage is compiled, the necessary performers are determined, the terms of reference are prepared and issued.

At the stage of developing the terms of reference for research, the following types of information are used:

· object of study;

description of the requirements for the object of study;

List of functions of the object of study of a general technical nature;

a list of physical and other effects, regularities and theories that can be the basis of the principle of operation of a new product;

technical solutions (in predictive studies);

· information about the scientific and technical potential of the R&D performer;

information about the production and material resources of the research contractor;

· marketing research;

data on the expected economic effect.

Additionally, the following information is used:

methods for solving individual problems;

general technical requirements (standards, environmental and other restrictions, requirements for reliability, maintainability, ergonomics, and so on);

Projected terms of product renewal;

· offers of licenses and "know-how" on the object of research.

2. Choice of research direction– collection and study of scientific and technical information, drawing up an analytical review, conducting patent research, formulating possible directions for solving the problems set in the TOR of research and their comparative assessment, choosing and justifying the accepted direction of research and methods for solving problems, comparing the expected indicators of new products after implementation of research results with existing indicators of analogous products, assessment of the estimated economic efficiency of new products, development of a general methodology for conducting research. Preparation of an interim report.

3. Conducting theoretical, experimental research– development of working hypotheses, construction of models of the research object, substantiation of assumptions, scientific and technical ideas are tested, research methods are developed, the choice of various schemes is justified, calculation and research methods are selected, the need for experimental work is identified, methods for their implementation are developed.

If the need for experimental work is determined, design and manufacture of mock-ups and an experimental sample are carried out.

Bench and field experimental tests of the sample are carried out according to the developed programs and methods, the test results are analyzed, and the degree of compliance of the data obtained on the experimental sample with the calculated and theoretical conclusions is determined.

If there are deviations from the TOR, then the experimental sample is finalized, additional tests are carried out, if necessary, changes are made to the developed schemes, calculations, and technical documentation.

4. Registration of research results- preparation of reporting documentation on the results of research, including materials on the novelty and expediency of using the results of research, on economic efficiency. If positive results are obtained, then scientific and technical documentation and draft terms of reference for development work are developed. The compiled and executed set of scientific and technical documentation is presented to the customer for acceptance. If private technical solutions are new, then they are issued through the patent service, regardless of the completion of the preparation of all technical documentation. The leader of the topic, before presenting the research work to the commission, draws up a notice of its readiness for acceptance.

5. Subject acceptance– discussion and approval of the results of research (scientific and technical report) and the signing of the customer's act on acceptance of the work. If positive results are obtained and the acceptance certificate is signed, the developer transfers to the customer:

An experimental sample of a new product accepted by the commission;

Protocols of acceptance tests and acts of acceptance of a prototype (dummy) of the product;

Calculations of economic efficiency of using the development results;

Necessary design and technological documentation for the production of an experimental sample.

The developer takes part in the design and development of a new product and, along with the customer, is responsible for achieving the product performance guaranteed by him.

The comprehensive implementation of research on a specific target program allows not only to solve a scientific and technical problem, but also to create a sufficient reserve for more efficient and high-quality development work, design and technological pre-production, as well as significantly reduce the amount of improvements and the timing of the creation and development of a new technology.

Experimental design developments (R&D). Continuation of applied R&D are technical developments: experimental design (R&D), design and technological (PTR) and design (PR) developments. At this stage, new technological processes are developed, samples of new products, machines and devices, etc. are created.

R&D is regulated by:

· STB 1218-2000. Development and production of products. Terms and Definitions.

· STB-1080-2011. “Procedure for the implementation of research, development and development work on the creation of scientific and technical products”.

· TCP 424-2012 (02260). The procedure for the development and production of products. Technical code. The provisions of the technical code apply to work on the creation of new or improved products (services, technologies), including the creation of innovative products.

· GOST R 15.201-2000, System for the development and production of products. Products for industrial and technical purposes. The procedure for the development and production of products.

and others (see Appendix 10).

The purpose of the development work is the development of a set of working design documentation in the amount and quality of development sufficient to put a certain type of product into production (GOST R 15.201-2000).

Development work in its objectives is a consistent implementation of the results of previously conducted applied research.

Development work is mainly carried out by design and engineering organizations. The material result of this stage is drawings, projects, standards, instructions, prototypes. The probability of practical use of the results is 90 - 95%.

Main types of work that are included in the OKR:

1) preliminary design (development of fundamental technical solutions of the product, giving a general idea of ​​​​the principle of operation and (or) the device of the product);

2) technical design (development of final technical solutions that give a complete picture of the product design);

3) design (design implementation of technical solutions);

4) modeling, pilot production of product samples;

5) confirmation of technical solutions and their design implementation by testing layouts and prototypes.

Typical stages OKRs are:

1. Technical task - the source document, on the basis of which all work is carried out to create a new product, developed by the manufacturer of the product and agreed with the customer (main consumer). Approved by the lead ministry (whose profile the product under development belongs to).

In the terms of reference, the purpose of the future product is determined, its technical and operational parameters and characteristics are carefully substantiated: performance, dimensions, speed, reliability, durability and other indicators due to the nature of the work of the future product. It also contains information on the nature of production, conditions of transportation, storage and repair, recommendations on the implementation of the necessary stages of development of design documentation and its composition, a feasibility study and other requirements.

The development of the terms of reference is based on the performed research work, marketing research information, analysis of existing similar models and their operating conditions.

When developing TOR for R&D, information is used similar to that for the development of TOR for R&D (see above).

After coordination and approval, the technical task is the basis for the development of a draft design.

2. Preliminary design consists of a graphic part and an explanatory note. The first part contains fundamental design solutions that give an idea about the product and the principle of its operation, as well as data that determine the purpose, main parameters and overall dimensions. It gives an idea of ​​the future design of the product, including general drawings, functional blocks, input and output electrical data of all nodes (blocks) that make up the overall block diagram.

At this stage, documentation for the manufacture of mock-ups is developed, they are manufactured and tested, after which the design documentation is corrected. The second part of the preliminary design contains the calculation of the main design parameters, a description of the operational features and an approximate work schedule for the technical preparation of production.

The layout of the product allows you to achieve a successful layout of individual parts, find more correct aesthetic and ergonomic solutions and thereby speed up the development of design documentation at subsequent stages.

The tasks of the draft design include the development of guidelines for ensuring manufacturability, reliability, standardization and unification at subsequent stages, as well as the preparation of a list of specifications for materials and components for prototypes for their subsequent transfer to the logistics service.

The draft design goes through the same stages of approval and approval as the terms of reference.

3. Technical project is developed on the basis of an approved preliminary design and provides for the implementation of the graphic and calculation parts, as well as the refinement of the technical and economic indicators of the product being created. It consists of a set of design documents containing the final technical solutions that give a complete picture of the design of the product being developed and the initial data for the development of working documentation.

The graphic part of the technical project contains drawings of a general view of the designed product, assemblies in the assembly and main parts. Drawings must be coordinated with technologists.

The explanatory note contains a description and calculation of the parameters of the main assembly units and basic parts of the product, a description of the principles of its operation, a rationale for the choice of materials and types of protective coatings, a description of all schemes and final technical and economic calculations. At this stage, when developing product options, a prototype is manufactured and tested. The technical project goes through the same stages of approval and approval as the terms of reference.

4. working draft is a further development and concretization of the technical project. This stage is divided into three levels: development of working documentation for an experimental batch (prototype); development of working documentation for the installation series; development of working documentation for serial or mass production.

The result of the R&D is a set of working design documentation (RKD) for putting a new type of product into production.

Working design documentation (RKD)- a set of design documents intended for the manufacture, control, acceptance, delivery, operation and repair of the product. Along with the term "working design documentation", the terms "working technological documentation" and "working technical documentation" are used with a similar definition. Working documentation, depending on the scope of use, is divided into production, operational and repair design documentation.

Thus, the result of R&D, in other words, scientific and technical products (STP) is a set of design documentation. Such a set of RKD may contain:

actual design documentation,

software documentation

operational documentation.

In some cases, if it is provided for by the requirements of the terms of reference, the technological documentation may also be included in the working technical documentation.

The various stages of R&D, as they are carried out, should contain their characteristic results, such results are:

· technical documentation based on the results of preliminary design;

· layouts, experimental and prototypes made in the course of R&D;

The results of testing prototypes: preliminary (PI), interdepartmental (MI), acceptance (PriI), state (GI), etc.

Similar information.

In addition to directly providing various design and construction and installation services, one of the promising areas of activity of Neftegazengineering LLC is research and development work R&D.

The development of R&D at the enterprise leads to the creation of innovative products and technologies that find their practical application in the direct implementation of their services. Specialists of LLC "NGI" carry out the development of all types of research and development work, R & D, including both for their own needs and for third-party organizations-Customers.

Final purpose of R&D is the production of specially designed products, products, devices, including software and various technologies. To do this, in the process of scientific research, research, experiments and trial production and testing for the effectiveness of prototype products / products are carried out.

Scope of R&D work

Each of the R&D stages performs its own functions and is necessary to perform the next stage, which, as a result, will lead to the creation innovative and competitive product or technology for its further use not only by the enterprise-developer, but also by a wide range of consumers.

In the process of creating a new product, our specialists-engineers perform the following R&D work:

• scientific research work
• R & D development work
• technical work TR

Research work aimed at determining the technical feasibility of creating a product/device with maximum efficiency. At this stage, the economic component of the development and production of a new product is also substantiated. To do this, in the process of conducting research, fundamental and applied research and development are carried out, namely, scientific-theoretical and theoretical-experimental research and their application for the implementation of specific production tasks.

In progress development and technical work the development of design and technical documentation for the product is carried out in accordance with the ESKD (Unified System for Design Documentation) for its subsequent production and approval in the registering state bodies.

Stages of R&D work

To create the desired and most effective product / device, a certain sequence of work is carried out, which, ultimately, contributes to its widespread use. All works can be divided into:

• conducting search and research scientific and theoretical work to obtain a technical and economic justification for the feasibility of creating, manufacturing and introducing a new product
• work on the development of a preliminary and technical design, as well as design and other necessary documentation
• production and applied testing of a prototype product
• development of operational documentation for the product/device/technology
• organization and launch of serial production of products

The same work is carried out by our specialists in the process of developing various technologies that are used in the field of automation of facilities or the installation of equipment and facilities in the oil and gas industry.

R&D scope depends on the development of a particular product. Before the start of all work, an R&D program is created, which structures the sequence of all stages, the scope of work, their duration and main tasks.

R&D

Research and development work(acronym R&D) - a set of works aimed at obtaining new knowledge and their practical application in the creation of a new product or technology.

R&D (in English, the term is used "Research & Development" (R&D)) includes:

Study

• Conducting research, development of a technical proposal (preliminary project);
• Development of technical specifications for experimental design (technological) work.

Development

• Development of a draft design;
• Development of a technical project;
• Development of working design documentation for the manufacture of a prototype;
• Production of a prototype;
• Testing a prototype;
• Development of documentation
• Approval of working design documentation for the organization of industrial (serial) production of products.

Supply of products for production and operation

• Correction of design documentation for identified hidden shortcomings;
• Development of operational documentation.

Repair

• Development of working design documentation for repair work.

Retirement

• Development of working design documentation for recycling.

Example of R&D steps

The order of the stages of performing R&D for an optoelectronic device:

1. Study of existing products of this type
2. Study of the element base suitable for building the required product
3. Element base selection
4. Development of the optical design of the product prototype
5. Development of a structural electrical circuit of a product prototype
6. Development of sketches of the body of the product
7. Coordination with the customer of the actual technical characteristics and appearance of the product
8. Development of the electrical circuit diagram of the product
9. Study of the production base and possibilities for the production of printed circuit boards
10. Development of a test printed circuit board of the product
11. Placement of an order for the production of a test printed circuit board of the product
12. Placement of an order for the supply of the element base for the manufacture of the product
13. Placing an order for soldering a test printed circuit board of the product
14. Product test cable development
15. Making a product test cable
16. Product test circuit board test
17. Writing software for a test printed circuit board of a product and a computer
18. Study of the production base and opportunities for the production of optical elements
19. Calculation of the optical elements of the product, taking into account the possibilities of production
20. Study of the production base and possibilities for the production of plastic cases, metal elements and hardware
21. Development of the design of the body of the optical box of the product, taking into account the possibilities of production
22. Placement of an order for the manufacture of optical elements and the body of the optical box of the product
23. Experimental assembly of the optical box of the product with the connection of a test printed circuit board
24. Testing the operating modes of the test printed circuit board of the product and the optical box
25. Correction of software, circuit diagram and parameters of the optical part of the product, in order to obtain the specified parameters
26. Product body development
27. Development of a printed circuit board according to the actual dimensions of the product case
28. Placement of an order for the manufacture of a prototype body
29. Placement of an order for the manufacture of a printed circuit board of a product prototype
30. Desoldering and programming the printed circuit board of the product
31. Painting the body of the prototype product
32. Prototype cable production
33. Final assembly of the product prototype
34. Testing of all parameters and reliability of the product prototype
35. Writing a product manufacturing technology
36. Writing user manual for the product
37. Transfer of technical documentation, software and product prototype to the customer with the signing of documents on the termination of the contract

Types of R&D

In accordance with the normative regulation, according to the method of cost accounting, R&D is divided into:

Commodity R&D(current, custom) - work related to the normal activity of the organization, the results of which are intended for sale to the customer.

Capital R&D(initiative, for own needs) - work, the costs of which are investments in long-term assets of the organization, the results of which are used in their own production and / or provided for use by other persons.

R&D contract

The procedure for performing Commodity R&D is regulated by the contract for the performance of research, development and technological work. The legislation of the Russian Federation distinguishes two types of this agreement:

1. Contract for the implementation of scientific research work (R&D). Under the contract for the performance of research and development, the contractor undertakes to conduct scientific research stipulated by the customer's technical assignment.
2. Contract for the performance of experimental design and technological work (R&D). Under the contract for the performance of R & D, the contractor undertakes to develop a sample of a new product, design documentation for it or a new technology.

The parties to the R&D contract are the contractor and the customer. The contractor is obliged to conduct scientific research personally. It is allowed to involve co-executors in the performance of R&D only with the consent of the customer. When performing OKR, the contractor has the right to involve third parties, unless otherwise provided by the contract. The rules on the general contractor and subcontractor apply to the contractor's relations with third parties in case they are involved in R&D.

Unlike other types of obligations, R&D contracts are characterized by:

A specific feature of R&D is that for these types of work there is a high risk of not obtaining, for objective reasons, the result established in the terms of reference. The risk of accidental impossibility to execute R&D contracts shall be borne by the customer, unless otherwise provided by law or contract. The contractor is obliged to immediately inform the customer about the discovered impossibility to obtain the expected results or about the inexpediency of continuing the work. The obligation to prove the fact that it is impossible to obtain the intended result lies with the performer. The decision to stop work is made by the customer.

When performing Capital R&D, the functions of the customer and the executor are carried out by the same person and drawing up an agreement, therefore, is not required. Thus, the conditions for the implementation of Capital R&D are determined by the terms of reference and the calendar plan (scientific work plan) approved by the executive body of the organization and / or the scientific and technical council. The fact of completion of work and the result obtained are established in the technical act approved by the executive body of the organization.

Statistical data

According to the research institute Battelle Memorial Institute, in 2011, global spending on R & D will grow by 3.6% and amount to 1.2 trillion. US dollars.

The first place in terms of R&D is occupied by the United States (382.6 billion; 2.7% of its own GDP)

Financing structure for all types of R&D in 1985

US R&D Funding Sources

Structure of private investment in R&D in the United States

Pension funds and insurance companies	Corporate Funds	Other
55%	10%	35%

Literature and regulations

• Federal Law No. 127-FZ of August 23, 1996 “On Science and State Science and Technology Policy”.
• GOST 15.105-2001 “System for the development and supply of products for production. The procedure for the implementation of research and its components.
• GOST 15.203-2001 “System for the development and supply of products for production. The procedure for performing R & D for the creation of products and its components ".
• GOST 15.110-2003 "Scientific and technical reporting documentation for research, advance projects and development work".
• Order of the Federal Antimonopoly Service No. 95 of September 16, 2004 "On approval of the rules for scientific and technical support and acceptance of completed research and development work" .
• Myakinina L.N. Science, design from the point of view of scientific organizations and consumers.
• Potemkin S.Yu. Accounting and tax accounting in the innovation sphere: from the creation of the results of scientific and technical activities to the use of intellectual property rights. - Exam. - 2011. - 239 p. - ISBN 978-5-377-03928-0
• Chernichkina G.N. Contracts for the implementation of research, development and technological work.
• Grigoriev M.N., E.Yu. Krasnova; Marketing of military products: textbook / Info-da Publishing House, - St. Petersburg, 2011. - P. 435 - ISBN 978-5-94652-344-8

Notes

see also

• The result of scientific and technical activity
• State Register of Scientific Discoveries of the USSR

Civil law contracts
Transaction Invalidity of the transaction Agreement Offer Acceptance Quasi-contract
for the transfer of property into the property	purchase and sale (retail supply supply for state and municipal needs contracting energy supply sale of real estate sale of an enterprise) exchange of donation of rent (permanent life maintenance with a dependent) privatization of housing
for the transfer of property for use	lease (vehicles enterprise buildings and structures rental leasing) rental housing loans
for the performance of work	contract (domestic construction for the performance of design and survey work for the performance of work for state and municipal needs) participation in shared construction R&D
on the provision of services	actual paid provision of storage services transportation (chartering) of a transport expedition trust management of property legal agency commission orders financial loan factoring credit bank deposit bank account insurance non-cash liabilities (payment order letter of credit collection check)
for the implementation of the results intellectual activity	alienation of exclusive rights licensed copyright commercial concession
about joint activities	simple partnership founding on the establishment of a limited liability company on the creation of a joint-stock company
other	acting in someone else's interest without assignment of the right to claim a pledge (mortgage) REPO transaction foreign trade production sharing

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See what "R&D" is in other dictionaries:

Scientific research and experimental design work. Dictionary of business terms. Akademik.ru. 2001 ... Glossary of business terms

R&D- research and development work is the most important element of the scientific and scientific and technical potential of the country, which allows to improve the technological level of production, create new types of products and new industries, ... ... Foreign economic explanatory dictionary

R&D- R&D research and development research and development research and development cf. R&D education and science R&D Dictionary: S. Fadeev. Dictionary of abbreviations of the modern Russian language. S. Pb.:… …

R&D and TR- R&D R&D research, development and technological work cf. R&D education and science, tech… Dictionary of abbreviations and abbreviations

In this article, we will talk about how R&D costs are reflected in the accounting of organizations that are consumers of the results of this work.

Accounting for R&D expenses in such organizations is regulated by PBU 17/02 “Accounting for expenses for research, development and technological work”, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n.

PBU 17/02 should be applied by R&D commercial organizations that are legal entities under the laws of the Russian Federation. But it is used only by those organizations that perform R&D on their own and (and) act as a customer (investor) under a contract to perform the specified work.

Please note that PBU 17/02 applies only in the following cases:

If R&D is not the core business of the organization;

If R&D commissioned by the organization or performed on its own is not legally formalized (that is, no patent or certificates have been obtained for the results of this R&D);

If R&D was carried out with the aim of generating economic benefits for the organization.

PBU 17/02 refers to R&D only works related to the implementation of scientific (research), scientific and technical activities and experimental developments.

The definitions of these works are contained in the Federal Law of August 23, 1996 No. 127-FZ “On Science and Scientific and Technical Policy”. According to this Federal Law, for the purposes of R&D accounting, the following are recognized:

1. Scientific (research) activities - activities 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 man, society, the natural environment;

Applied scientific research - research aimed primarily at the application of new knowledge to achieve practical goals and solve specific problems.

2. 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.

3. 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.

PBU 17/02 does not apply to unfinished work. It is also not used in relation to the costs of developing natural resources, the costs of preparing and mastering production, and the costs associated with improving the technology of organizing production, improving product quality, changing its design and other operational properties carried out in the production (technological) process.

In practice, PBU 17/02 is applied in two cases:

1) if in the course of research and development a result is obtained that is subject to legal protection, but not formalized in the manner prescribed by law;

2) if in the course of research and development a result is obtained that is not subject to legal protection.

The legal protection of objects created, for example, as a result of development work, is confirmed by the documents of the Patent Office of the Russian Federation:

Patent for an invention;

utility model certificate;

Patent for an industrial design.

If such documents are not received, the organization, when accounting for R&D expenses, should be guided by PBU 17/02 (). In this case, the organization becomes the owner of the R&D result, which by its nature is nothing more than a capitalized expense. Paragraph 16 of PBU 17/02 () indicates that R&D expenses are reflected in the balance sheet as an independent group of asset items in the “Non-current assets” section.

Note!

Organizations performing scientific, technical, developmental or technological work must provide in the accounting policy order for elements that, in accordance with PBU 17/02, are required to be disclosed in financial statements.

Despite the fact that the main features of R&D are their scientific nature and novelty, the PBU 17/02 norms are valid only if, for some reason, the result of the work is not issued by a patent, copyright certificate or other document protecting copyright.

On the one hand, developments protected by copyright can be:

Or objects of fixed assets;

Or objects of intangible assets;

Or finished products intended for sale;

Or a product purchased for resale.

On the other hand, denial of copyright protection for R&D results can only mean their comparative insignificance or secondary nature. That is, R&D, the accounting procedure for which is regulated by RAS 17/02, is in fact developments that are at the level of rationalization proposals, while inventions are subject to legal protection.

Another difficult moment in the application of the rules established by RAS 17/02 was the need to qualify these types of expenses as expenses for ordinary activities and expenses of a capital nature.

These difficulties are due to:

Specific conditions of the organization's activities;

The specifics of the production process;

Industry specifics;

other factors.

Sometimes situations arise when the same type of expenses for one organization is expenses for ordinary activities, and for another - investments in.

For example, the costs of developing and mastering a new type of product that is not intended for mass and serial production, the organization must recognize the costs of ordinary activities. And if the organization develops a new type of product intended for mass and serial production, such costs should be considered as capital expenditures, that is, as investments in non-current assets.

Therefore, paragraph 4 of PBU 17/02 establishes that this Regulation does not apply to:

1) expenses for the development of natural resources (conducting a geological study of the subsoil, exploration (additional exploration) of the fields being developed).

These types of expenses are incurred by exploration organizations in the course of carrying out their main activities (that is, they represent a separate type of work performed for sale) or by specialized structural divisions of mining organizations.

In any case, these expenses are not capital and are not included in non-current assets;

2) expenses for preparatory work in the extractive industries, and so on.

This type of cost is written off to the cost of products (works, services), as a rule, not at a time, but over several months.

For these purposes, a scheme is used in accordance with which the expenses incurred are first recorded in the debit of account 97 "Deferred expenses", and then, in the manner and amount fixed in the accounting policy of the organization, are written off to the cost of products, works or services.

Note!

Costs accounted for as non-current assets are distributed similarly to depreciation (that is, over a period exceeding 12 months), and deferred expenses are related to current costs (current assets) and are written off over a period not exceeding 12 months (most often up to end of the calendar year)

3) the cost of preparing and mastering production, new organizations, workshops, units (start-up costs).

In this case, the costs may be written off for a period exceeding 12 months. The difference lies in the nature of the costs - start-up costs are not scientific achievements and are not new;

4) the cost of preparing and mastering the production of products not intended for serial and mass production.

The costs of preparing and mastering individual production are included in the unit cost of the product. Therefore, there is no need to distribute the costs incurred between types of products and reporting periods;

5) costs associated with improving technology and organization of production, improving product quality, changing product design and other operational properties carried out during the production (technological) process.

This limitation means that R&D must be carried out on separate orders with the execution of special cost estimates and reporting documentation.

In accordance with the requirements of Article 8 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, RAS 17/02 determined a new procedure for reflecting expenses related to R&D in the accounting and financial statements of organizations, recognizing these expenses as investments (investment) in non-current assets.

It should be recalled that before the entry into force of PBU 17/02, organizations used various accounting accounts to reflect R&D-related expenses in accounting:

At present, according to the norms of PBU 17/02, all expenses of the organization aimed at investing in R&D are reflected separately in the debit of the account, subaccount 08-8 "Performance of research, development and technological work."

Analytical accounting on account 08-8 is carried out by the organization by types of R&D performed, under contracts or orders for R&D.

Note!

PBU 17/02 was developed taking into account the fundamental rules and requirements defined by IFRS 9 Research and Development Costs.

Under this International Standard, development costs are recognized as an asset only when they meet the following criteria:

1) the product or process is clearly defined and the costs attributable to the product or process can be separately identified and measured reliably;

2) the technical feasibility of the product or process can be demonstrated;

3) the organization intends to produce, sell or use the product or process;

4) it can be demonstrated that there is a market for the product or process or, if it is for internal use rather than for sale, that it is useful to the organization;

5) sufficient resources exist or can be demonstrated to be available to complete the project, sell or use the product or process.

Clause 7 of PBU 17/02 defines the conditions for recognizing R&D expenses as investments in non-current assets.

It should be noted that these conditions were determined on the basis of IFRS 9, but taking into account the provisions of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

PBU 17/02 establishes four such criteria (moreover, all conditions must be met at the same time):

1) the amount of the expense can be determined and confirmed by primary accounting documents;

2) there is documentary evidence of the performance of work or a stage of work (act of acceptance of work performed) and the results of this work are accepted by the customer and executed in accordance with the requirements of civil law;

3) the use of the results of work for production and (or) management needs will lead to future economic benefits (income);

4) the use of R&D results can be demonstrated. It should be borne in mind that we are talking about the beginning of the actual application of the results obtained, about commissioning, and the like.

If at least one of the above conditions is not met, the expenses of the organization related to the implementation of R&D are recognized as non-operating expenses of the reporting period and are written off from the credit of account 08 “Investments in non-current assets” to the debit of account 91 “Other income and expenses”.

Paragraph 5 of PBU 17/02 establishes the procedure for accounting for R&D expenses as investments in non-current assets.

In accordance with paragraph 5, all expenses attributable to R&D expenses are reflected in the debit of account 08 “Investments in non-current assets”.

According to paragraph 9 of PBU 17/02, the costs of research, development and technological work include all actual costs associated with the performance of these works, including:

1. The cost of inventories and services of third parties used in the performance of the specified work

2. The cost of wages and other payments to employees directly employed in the performance of the specified work under an employment contract;

3. Deductions for social needs (including the unified social tax);

4. The cost of special equipment and special equipment intended for use as objects of testing and research;

5. Costs for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property;

6. General business expenses, if they are directly related to the performance of these works;

7. Other expenses directly related to the implementation of research, development and technological work, including the costs of testing.

At the same time, the following should be noted: PBU 17/02 does not apply to costs associated with improving technology and organization of production, with improving product quality, changing product design and other operational properties carried out during the production (technological) process. Such costs are not long-term and do not relate to R&D.

R&D expenses are reflected in the accounting entry:

If the organization concludes an agreement on the provision of R&D results for use on a reimbursable basis, then it must recognize the fee due to it under the terms of the agreement as income from ordinary activities and write off R&D expenses for expenses on ordinary activities in the prescribed manner.

In practice, the question often arises of the application of Article 772 of the Civil Code of the Russian Federation.

This article establishes that the R&D performer has the right to use for his own needs the results of work performed by him for other organizations under the contract, unless otherwise provided by this contract.

Quite often, in such a situation, the implementing organization mistakenly believes that if it has the right to use the results of R&D, then it should have on its balance sheet the corresponding non-current assets that it has the right to depreciate.

But it's not right.

Firstly, all the actual costs associated with obtaining this work result have already been recognized by the executing organization as expenses for ordinary activities, accepted and transferred to the customer organization.

Therefore, it is unlawful to recognize the same costs twice as expenses for ordinary activities.

Secondly, the right to use only the results of the work does not entail the emergence of ownership of these results.

This means that nothing should be reflected in the accounting of the executing organization.

As for the customer organization, when accounting for such a business transaction, it must apply the rules established by PBU 17/02.

As we noted above, for accounting purposes, in accordance with clause 7 of PBU 17/02, expenses for research, development and technological work that did not give a positive result are recognized as non-operating expenses of the reporting period. In the tax accounting of the organization, in accordance with paragraph 2 of Article 262 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), expenses on the specified R&D are recognized evenly over three years in an amount not exceeding 70% of the actually incurred expenses for R&D.

In accordance with paragraph 2 of Article 262 of the Tax Code of the Russian Federation, the taxpayer's expenses for research and (or) development work carried out in order to create new or improve applied technologies, create new types of raw materials or materials that did not give a positive result, are subject to inclusion in other expenses.

Note that due to the fact that the period of recognition of such expenses and their volume do not coincide for the purposes of accounting and tax accounting, the organization that has carried out R&D that did not give a positive result will have a gap between the accounting and tax accounting data.

In this case, the organization will be obliged to apply the Accounting Regulation “Accounting for income tax settlements” PBU 18/02, approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n “On approval of the Accounting Regulation “Accounting for income tax settlements "PBU 18/02".

Note!

Federal Law No. 58-FZ of June 6, 2005 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees” amended Article 262 of the Tax Code of the Russian Federation, effective from January 1, 2006 . These changes, firstly, reduce the period for writing off R&D expenses to two years, and secondly, R&D expenses that do not give a positive result are written off as expenses that are taken into account for taxation in full.

Paragraph 16 of PBU 17/02 contains a list of information that should be reflected in the financial statements:

On the amount of expenses charged in the reporting period to expenses for ordinary activities and non-operating expenses by type of work;

On the amount of expenses for research, development and technological work not written off as expenses for ordinary activities and (or) non-operating expenses;

On the amount of expenses for unfinished research, development and technological work.

Since standard forms of financial statements do not provide for such detailing of data, the corresponding forms should be developed and included in the explanatory note to the financial statements.

Recall that PBU 17/02 is not applied by organizations performing R&D under contracts as a performer (contractor or subcontractor). Such expenses are treated as expenses for the implementation by these organizations of activities aimed at generating income.

For more information on issues related to accounting in scientific organizations and the specifics of R&D accounting, you can find in the book of CJSC "BKR-Intercom-Audit" "Science, design from the point of view of scientific organizations and consumers."

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.