Weld stuff?
Weld stuff?
That's why you have to take into account that it's "research and development", and not "research" and "development". As in research and the development of that research, not separately research and development.
For the "real" world, Research would be studying different compounds to see which ones work well as anode or cathode.
Development would be creating the industrial processes required to scale up manufacturing, or the ancillary infrastructure to support the new battery, or designing a new package for this awesome new cell. All the things that take the new thing from the lab to a marketable product.
So if you come up with a new method for welding ("My new filler alloy reduces argon requirements by half!" or "My new pulsing methodology results in 23% stronger welds between dissimilar alloys.") That's Research. Then the Development of that might be "How do we manufacture these new filler rods to the exacting specs required?" or "We need to have the EE people incorporate my pulsing algo in our welders. Right now it's running on an Arduino in the lab, we need it included in next year's Welder XL4000 model."
Actually doing the weld is just doing the job.
So, back to software. What kind of coding is considered R&D and what is considered "just doing the job"? I guess creating new algorithms, or new features that you expect to be in the product for years to come; those would be R&D. Whereas fixing bugs, working on Kubernetes stuff, writing database backup routines, etc. would not be?
I don't know. This is just my impression of the difference. I'm no economist.
I would still count the later as R&D. It's akin to having an industrial engineer re-design the manufacturing floor to accommodate for the different manufacturing process of the anodes.
As soon as you need to customize something, it becomes R&D (else you would have purchased it). The "just the job" part is invisible because, well, it's the machine who's doing it (applications auto-start, install, send updates).
That is a small % of welding though. Most is just straight production work. The % is open to question - if I ask you to put a winch mount on my trailer how much of that is custom R&D, and how much is production of the one off product?
If you have a clear, standard approach to the installation, then the development is likely to be a small portion of the work.
If neither of those are true then you are in the hard to figure area.
A programmer building a custom abstraction for domain feature x
A plumber laying a new line from the basement to the second floor
All require some surveying and development of a solution, gluing existing parts together in a unique way
Like if the carpenter is installing some shelves, they are most likely picking a shelving system or approach they know how to work with and measuring for fit, not coming up with a brand new way to mount shelves. They might come up with a new way, it just isn't all that likely.
The entirety of the rule seems to exist to punish small players in the market. A barrier to entry to box out competition.
Even if they are not on a line, few welders are designing the bracket, instead they cut it out according to blueprints (this might be a separate person) and then weld it on. Then they look at the next part of the blueprint and put it on.