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Research & Development (R&D) Activity
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  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | V. R&D in National Accounts and Globalization Manuals

    B. Measuring R&D in global economic activities

    Guidance for official statistics on trade, investment, and international production—called global value chains (GVCs) in recent economics and policy research literature—explicitly cover R&D and related intangible assets under the heading of “intellectual property products” (IPP). (In addition to ...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | II. U.S. Business Enterprise R&D

    Definition

    1.174-2 Definition of research and development expenditures. (a) In general. (1) The term research or experimental expenditures , as used in section 174, means expenditures incurred in connection with the taxpayer’s trade or business which represent research and development costs in the experimen...