Glossary:Boundaries of R & D
From Statistics Explained
If the primary objective is to make further technical improvements on the product or process, then the work comes within the definition of research and development (R & D). If, on the other hand, the product, process or approach is substantially set and the primary objective is to develop markets, to do pre-production planning or to get a production or control system working smoothly, the work is no longer R & D.
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