Antonets V.A.the doctor of physical and mathematical sciences, the candidate biological the sciences, the leading scientific employee Institute of applied physics of the Russian Academy of Sciences antva@nant.ru
Nechaeva N.V.the senior lecturer, the assistant to the general director, Joint-Stock Company «Nizhniy Novgorod agency of high technologies» nvn@nant.ru
In article the account of expenses on research and development is analysed during realisation of the innovative project. On the basis of results of the spent researches of structure of an innovative cycle of technological development of the industrial enterprise and specificity of the basic phases of a cycle classification of expenses on the researches and development which are carried out as a part of the innovative project is developed. A classification basic purpose is the decision of a problem of reference of expenses on capitalised (capital investments) and not capitalised (current economic expenses) that gives the chance to estimate efficiency of investment activity and correctly to estimate taxes.
Keywords: the account, the expense, the project, activity, a cycle, the enterprise, the purpose
