research and development

research and development
R&D Investigations of a *long-term (and often scientific) nature intended to develop new *products and services. Depending on the specific circumstances of R&D activity, *Generally Accepted Accounting Principles around the world set strict criteria for the treatment of R&D costs as either *revenue expenditure or items to be *capitalized and *amortized.

Auditor's dictionary. 2014.

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  • research and development — The process of investigating the need for new or better products and the means of producing them • • • Main Entry: ↑research * * * noun [noncount] : studies and tests that are done in order to design new or improved products The company spends… …   Useful english dictionary

  • research and development — ► NOUN ▪ (in industry) work directed towards innovation in and improvement of products and processes …   English terms dictionary

  • research and development — Introduction abbreviation  R and D,  or  R & D,         in industry, two intimately related processes by which new products and new forms of old products are brought into being through technological innovation. Introduction and definitions        …   Universalium

  • Research and development — The phrase research and development (also R and D or, more often, R D), according to the Organization for Economic Co operation and Development, refers to creative work undertaken on a systematic basis in order to increase the stock of knowledge …   Wikipedia

  • research and development — ( R&D) Development of new products and services by a company in order to obtain a competitive advantage. Bloomberg Financial Dictionary * * * research and development research and development ➔ R and D * * * research and development UK US noun… …   Financial and business terms

  • research and development — /rɪˌsɜ:tʃ ən dɪ veləpmənt/ noun 1. scientific investigation which leads to making new products or improving existing products ● The company spends millions on research and development. Abbreviation R&D 2. activities that are designed to produce… …   Dictionary of banking and finance

  • research and development — /rɪˌsɜ:tʃ ən dɪ veləpmənt/ noun 1. scientific investigation which leads to making new products or improving existing products ● The company spends millions on research and development. Abbr R&D 2. activities that are designed to produce new… …   Marketing dictionary in english

  • Research And Development - R&D — Investigative activities that a business chooses to conduct with the intention of making a discovery that can either lead to the development of new products or procedures, or to improvement of existing products or procedures. Research and… …   Investment dictionary

  • research and development — re,search and de velopment noun uncount BUSINESS the work that companies do when they are developing new products, services, or methods. Research and development is often simply called R and D …   Usage of the words and phrases in modern English

  • research and development — UK / US noun [uncountable] business the work that companies do when they are developing new products, services, or methods. Research and development is often simply called R and D …   English dictionary

  • Research and Development — Bei Forschung und Entwicklung (F+E, englisch research and development, R D) kann es sich je nach Betonung um einen Ausdruck für anwendungsorientierte Forschung oder aber um die zunächst sprachliche Zusammenfassung von Grundlagenforschung und… …   Deutsch Wikipedia

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