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R&D is the process through which a corporation seeks out new information to produce new technologies, goods, services, or systems that it can use or sell. Adding to the company's bottom line is frequently the aim

Any expensesubject to research for products or processes that enhance design should be treated as an R&D expense. So, research in the evaluation of products should be charged as an R&D expense.

R&D helps determine the new knowledge that helps in the progress of the production cycle. Engineering follow-through helps deal with new technologies in the early stages of commercial production, and so the expenditure also should be seen as an R&D expense.

All the expenses related to the patient application or litigation and the sale or licensing of patents should be capitalized as patent and license expenses and amortized. These are not subject to R&D and should be treated separately as capitalized expenses.