Expenses of research and development

In fact the expenditure corresponds to the effort carried out by the company as regards scientific research or technique and développement.
These expenses can, with the choice of the company, being deduced from the results for the period ended in progress or being immobilized in an account of intangible fixed asset (account 203 " Expenses of research and développement" PCG).
To be immobilized, this expenditure must meet certain conditions:

  1. the projects in question must be clearly individualized
  2. They must have a cost distinctly established
  3. They must have serious chances of commercial profitability

Notice

The inscription of this expenditure in an account of immobilization allows them to deaden according to the linear mode over one duration not being able to exceed 5 ans.
Insofar as PCG does not give any precision as for the starting date of damping, one can deaden either at the end of the project or in the course of project.

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