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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 | II. U.S. Business Enterprise R&D

    C. NCSES Surveys on Business R&D

    Business Enterprise Research and Development (BERD) Survey Annual Business Survey (R&D for Microbusiness module)

  • Reference

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

    Definition

    Topic 730 Research and Development, 730-10-20 Glossary Research is planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service (hereinafter “product”) or a new process or technique (hereinafte...

  • 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...

  • Reference

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

    Definition

    Research and development (R&D) comprise creative and systematic work undertaken in order to increase the stock of knowledge and to devise new applications of available knowledge. The term R&D does NOT include expenditures for the following: Costs for routine product testing, quality control, and ...

  • Reference

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

    Definition

    3.234. Research and development services covers those services that are associated with basic research, applied research and experimental development of new products and processes and covers activities in the physical sciences, the social sciences and the humanities. Guide to Measuring Global Pro...

  • Reference

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

    Description

    Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) provides U.S. GAAP (generally accepted accounting principles) for businesses. ASC is organized by “topics” and Topic 730 is devoted to research and development (formerly covered in FASB Statement No. 2 “Accounting...

  • Reference

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

    Description

    The BERD Survey is the primary source of information on R&D performed or funded by businesses within the United States and is successor to the Business R&D and Innovation Survey (BRDIS) and the Survey of Industrial Research and Development. The BERD Survey covers for-profit, nonfarm businesses wi...

  • Reference

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

    Description

    The Annual Business Survey (ABS) is the primary source of information on R&D for nonfarm, for-profit businesses operating in the United States with one to nine employees. For businesses with one or more employees, ABS also collects data on innovation, technology, intellectual property, business o...

  • Reference

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

    Notes

    Topic 730 covers R&D expense or R&D costs funded by the reporting entity. Accounting for the costs of R&D activities conducted for others under a contractual arrangement is part of accounting for contracts in general (see, for example, Topic 606). See also paragraphs 25-8 to 25-10 under 730-20-25...

  • Data Tables | Data Tables (Individual)

    Research and Development: U.S. Trends and International Comparisons | Recent Trends in U.S. R&D Performance

    Annual rates of change in U.S. R&D expenditures, by performing sector: 1990–2020

    Investment in R&D is essential for a country’s success in the global economy and for its ability to address challenges and opportunities in diverse societal areas such as health, environment, and national security. This report analyzes trends in U.S. R&D performance and funding, both domestically...