(Accounting for Website Development C OSTS IFRS)Development costs are usually applicable to real estate development companies，As an account，Do you understand which type of subjects specifically belong to development cost??What to include?These accounting practice is especially important。Let's take a look at it next.!
What kind of subjects belong to development?
answer：Development costs belong to cost class subjects，It is at the end of the period，Need to turn into the inventory。Breaking the cost of cost-bearing books in the balance sheet。Development costs are similar to the production of industrial enterprises，Account structure is also similar。Generally applicable in real estate development companies。
(Accounting for Website Development C OSTS IFRS) Development cost meaning：Development costs refer to all investment in the sale of real estate products，And allocated supporting facilities、The exterior network and environmental greening fees are included.。
1、Land use rights make gold：Country with land ownership，Use the right to use(During life)Using a paid form to the land user。
2、Land collection and demolition resettlement compensation fee：Including land collection fees and demolition resettlement compensation fees。Land collection fees, such as land compensation fees、Water conservancy facility repair、Cultivated land occupation tax，Related fees estimates based on national and local regulations。Demolition and resettlement compensation fees include demolition and resettlement fees and demolition compensation fees for two parts:。
3、Pre-project fee：Including project planning、Design and Feasibility Studies required costs and land development fees such as land on the ground。
(Accounting for Website Development C OSTS IFRS) 4、Jian'an project fee：Refers to the total cost of the construction of Jian'an project。Such as elevators、air conditioner、Fire and other fees。
5、Infrastructure fee：That is to water、Air supply、powered by、Red line project fees such as sewage。Module index estimation method when calculating。
From the accounting network，Editor：Muxi