Examples of R&D Expenditure in a sentence
To be R&D intensive the ratio of the company’s qualifying R&D expenditure must be 40% or above the company’s ‘total expenditure’ for the period.
This equates to a receipt of £27 for every £100 of R&D expenditure.
For R&D expenditure that has been expensed, any claim received will be recognised in the Consolidated Statement of Profit or Loss and Other Comprehensive Income.
It examines the key question of interactions, i.e. whether there is a form of co-ordination between R&D policy and policy instruments from outside the R&D domain, and the existing mechanisms that favour or hinder such interactions.The final section, section 10, deals with the core question of the policy mix concept: it endeavours to discuss interactions between policy instruments to affect R&D expenditure.
For R&D expenditure that has been capitalised, any claim received will be offset against ‘Deferred Exploration and Evaluation Expenditure’ in the Consolidated Statement of Financial Position.
The R&D concession is brought to account when the eligible R&D expenditure has been identified and the resulting expected R&D incentive amount receivable has been quantified.
Up-lift: Under the currently proposed Modified Nexus Approach, businesses using already existing Patent Box regimes might see a reduction in income receiving preferential treatment, as R&D expenditure to develop the patent must be undertaken in a more limited number of entities, including the company holding the relevant patent, to qualify.
Reporting requirements under Modified Nexus Approach: An approach to the tracking and tracing of R&D expenditure, that is practical for tax authorities and companies to implement, needs to be developed in order to implement the Modified Nexus Approach.
R&D expenditure Expenditure on research and development, i.e. creative work undertaken on a systematic basis in order to increase the stock of knowledge, including knowledge of humankind, culture and society, and the use of this stock of knowledge to devise new applications.
New Zealand-resident businesses are able to apply for 28 per cent of their losses associated with eligible R&D expenditure (up to a cap) to be paid out in cash, rather than carrying forward those losses until future years.