Home / Appendixes / Statements in accordance with RAS / Intangible Assets / 5.2. Results of research, developmental and technological works and Intangible Assets
5.2. Results of Research, Developmental and Technological Works and Intangible Assets
5.2.1. Availability and movement of results of research and development
Indicator | Code | Period | At the beginning of year | Changes for the period | At the period end | |||||
---|---|---|---|---|---|---|---|---|---|---|
initial cost | Part of the cost which has been written off on expenses |
accepted | retired | Part of the cost which has been written off on expenses |
initial cost | Part of the cost which has been written off on expenses |
||||
initial cost | Part of the cost which has been written off on expenses |
|||||||||
Research and development — total | 5140 | |
0 | (0) | 0 | (0) | 0 | (0) | 0 | (0) |
5150 | |
0 | (0) | 0 | (0) | 0 | (0) | 0 | (0) | |
From them: | ||||||||||
Expenses on the research and development, which results are used for production needs | 5141 | |
0 | (0) | 0 | (0) | ||||
5151 | |
0 | (0) | |||||||
Patent-capable results of the executed researches and development | 5142 | |
0 | (0) | 0 | (0) | ||||
5152 | |
0 | (0) | |||||||
Expenses on the researches and development executed by own forces | 5143 | |
0 | (0) | 0 | (0) | ||||
5153 | |
0 | (0) | |||||||
Expenses on the researches and development which are performed by third party ganisations | 5144 | |
0 | (0) | 0 | (0) | ||||
5154 | |
0 | (0) |
5.2.2. Not finished both not properly executed R&D and not finished transactions on acquisition of Intangible Assets
Indicator | Code | Period | At the beginning of year |
Changes for the period | At the period end | ||
---|---|---|---|---|---|---|---|
Period costs | written off costs as not given positive result |
accepted to accounting as Intangible Assets or R&D | |||||
Costs on not finished researches and developments — total | 5160 | 0 | 22,092 | (0) | (0) | 22,092 | |
5170 | 0 | 0 | (0) | (0) | 0 | ||
including: | |||||||
Research works | 5161 | 0 | 0 | ||||
5171 | 0 | ||||||
Developmental works | 5162 | 0 | 22,092 | 22,092 | |||
5172 | 0 | ||||||
Technological works | 5163 | 0 | 0 | ||||
5173 | 0 | ||||||
Other | 5164 | 0 | 0 | ||||
5174 | 0 | ||||||
Not finished transactions on acquisition of intangible assets — total | 5180 | 0 | 5,499 | (0) | (5,499) | 0 | |
5190 | 0 | 94 | (0) | (94) | 0 | ||
including: | |||||||
At the patentee on inventions, the industrial pattern, useful model | 5181 | 0 | 97 | (97) | 0 | ||
5191 | 0 | ||||||
At the legal owner on computer software programs, databases | 5182 | 0 | 5,402 | (5,402) | 0 | ||
5192 | 0 | ||||||
At the legal owner on topology of integrated microcircuits | 5183 | 0 | 0 | ||||
5193 | 0 | ||||||
At the owner on a trade mark, a service mark, the name of a place of an origin of the goods | 5184 | 0 | 0 | ||||
5194 | 94 | (94) | 0 | ||||
Other | 5185 | 0 | 0 | ||||
5195 | 0 |