Definition[]
Experimental development is
| “ | systematic work, drawing on existing knowledge gained from research and/or practical experience, which is directed to producing new materials, products or devices, to installing new processes, systems and services, or to improving substantially those already produced or installed. R&D covers both formal R&D and R&D units and informal or occasional R&D in other units.[1] | ” |
References[]
- ↑ Frascati Manual, at 30, ¶64.