SAP PS year End closing

HI Experts,

other than investment projects (PS & IM)  ,we also have R&D projects which are purely expenses and we don't have any IM program for expenses.We directly Budjet in CJ30.

can anybody advise me the sequence for R&D projects year end closing when we don't use IM for budgeting ?

I belive the following :

carry fwd the commitments

carry fwd the budget

settle all the expenses to old period before opening a new period.( credit P&L & debit Cost centers )

please advise the sequence for expense projects.