Hello, I want to ask about the R&D expenditure of software enterprises.

The research and development expenses of software enterprises mainly include

A. New product design fees, new process regulations, technical books and materials directly related to R&D activities, and materials translation fees.

B. expenses of materials, fuel and power directly consumed in R&D activities.

C wages, salaries, bonuses, allowances and subsidies of on-the-job personnel directly engaged in R&D activities.

D. depreciation expenses or rental expenses of instruments and equipment specially used for R&D activities.

E amortization expenses of intangible assets such as software, patents and non-patented technologies specially used for R&D activities.

F development and manufacturing expenses of molds and process equipment specially used for intermediate test and product trial production.

G, exploration and development technology field test fee.

Expenses for demonstration, review and acceptance of H.R&D achievements.