开发支出（Development Expenditure)项目是反映企业无形资产开发阶段支出部分。其中开发阶段符合资本化支出的应当计入无形资产。
计入当期损益和确认为无形资产的研究开发支出金额。
The amount recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets.
在传统成本核算体系下，研究与开发支出往往作为费用处理。
In the system of the conventional costing, the expenditure of research and development is always treated as the expense.
携程网产品开发支出的年度增长，主要由于聘用了更多的产品及业务开发人员。
Ctrip product development expenditures of the annual growth, due mainly to employ more products and business development staff.
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