Qualifying R&D Activities
In general, it is not obvious what will qualify as Qualified
Research Expenditures (QREs) without an in-depth discussion
about a company. However, the following activities likely fall
under the category of QREs:
- Developing new, improved, or more reliable products,
processes, and/or formulas
- Developing prototypes or models (including computer
generated models)
- Testing new concepts
- Developing new technology
- Trying new or different raw materials
- Developing or improving production and/or manufacturing
processes
- Developing, implementing, or upgrading systems and/or
software
- Employing outside consultants or contractors to perform
any of the above stated activities
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