Business Expenditure on R&D
Qualifying areas include:
• Development of new operating systems or languages, plugins, updates, program versions, etc.
• Design of new search engines based on original technologies.
• Efforts to resolve conflicts within hardware or software based on the process of re-engineering a system or a network.
• Creation of new or more efficient algorithms based on new techniques or approaches.
• Creation of new and original encryption or cybersecurity techniques.
• Modifications and improvements to an existing code.
While it will depend on the facts in each case, examples of activities that are not eligible as core R&D activities because they generally are not being conducted as experiments to test a hypothesis are listed below. These activities may be eligible as supporting R&D activities if they directly support an eligible core R&D activity: bug testing (identifying and fixing errors in code), beta testing, user acceptance testing, system & requirements testing, data mapping and data migration testing, and more.