Are you asking how to distinguish between R&D and office expenses? The differences are as follows:

R&D expenses include materials, fuel and power directly consumed by R&D activities. Wages, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds and other labor costs of on-the-job R&D personnel in enterprises and labor costs of external R&D personnel. Other expenses directly related to R&D activities include technical books and materials, materials translation fees, conference fees, travel expenses, office expenses, foreign affairs fees, R&D personnel training fees, training fees, expert consultation fees, high-tech R&D insurance fees, etc.

Office expenses reflect the expenditure of daily office supplies, books, newspapers and magazines and daily printing expenses.