R&D expenses should be listed separately in the income statement:

R&D expenses and expenses in these three periods are unreliable, so it is suggested that they be listed as expenses in one period separately. On the one hand, it also manages expenses as it is; On the other hand, highlight the status of research and development expenses. The high management cost is heartbreaking, and the high research and development cost is exciting.

Expensive research and development expenses:

From the enterprise's point of view, because R&D expenses can be deducted, enterprises are also willing to spend money from the perspective of tax saving.

Separation of research stage and development stage;

Being in the research stage means that things have not yet taken shape, and the money spent is wasted, all as expenses. Being in the development stage is like seeing the dawn before dawn, and every penny spent will be valuable.