Keyword Analysis & Research: research and development expense


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What is research and development expenditure?

OECD Statistics. Definition: Research and development expenditure is the money spent on creative work undertaken on a systematic basis to increase the stock of knowledge and the use of this knowledge to devise new applications.

What is a qualified research expense?

"Qualified research expenses" means qualified research expenses as defined in § 41 of the Internal Revenue Code of 1986, 26 U.S.C. § 41, as in effect on June 30, 1992, in the fields of advanced computing, advanced materials, biotechnology, electronic device technology, environmental technology, or medical device technology. FK Reading Ease.

What is research and development cost?

Research and development costs are costs incurred in a planned search for new knowledge and in translating such knowledge into new products or processes. Prior to 1975, businesses often capitalized research and development costs as intangible assets when future benefits were expected from their incurrence.

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