R&D Expenditure definition

R&D Expenditure means any expenditure incurred by Issuer or any Subsidiary in research and development or clinical development efforts, or any license or distribution agreements, in connection with the Products or other potential product candidates that may be introduced by Issuer for carrying on the business of Issuer and its Subsidiaries that Issuer determines in good faith will enhance the income generating ability of Issuer and the Subsidiaries, taken as a whole.
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R&D Expenditure means expenditure on research and development in relation to the trade;
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R&D Expenditure means any expenditure incurred by the Company or any Restricted Subsidiary in research and development or clinical development efforts, or any license or distribution agreements, in connection with the Products or other potential product candidates that may be introduced by the Company for carrying on the business of the Company and its Restricted Subsidiaries that an Officer determines in good faith will enhance the income generating ability of the Company and its Restricted Subsidiaries, taken as a whole.
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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.


More Definitions of R&D Expenditure

R&D Expenditure means any expenditure incurred by Issuer or any Restricted Subsidiary in research and development or clinical development efforts, or any license or distribution agreements, in connection with the Products or other potential product candidates that may be introduced by Issuer for carrying on the business of Issuer and its Restricted Subsidiaries that Issuer determines in good faith will enhance the income generating ability of Issuer and the Restricted Subsidiaries, taken as a whole.
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R&D Expenditure means expenditure on research and development as defined in section 1138 of the United Kingdom Corporation Tax Act 2010;
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Related to R&D Expenditure

  • Independent expenditure means an expenditure by a person:

  • Expenditure means the outlay of cash or the amount due and owing after receipt of goods or services included in the Scope of Work.

  • Capital Expenditures means, with respect to any Person for any period, the aggregate amount of all expenditures (whether paid in cash or accrued as a liability) by such Person during that period for the acquisition or leasing (pursuant to a Capital Lease) of fixed or capital assets or additions to property, plant, or equipment (including replacements, capitalized repairs, and improvements) which should be capitalized on the balance sheet of such Person in accordance with GAAP.

  • local expenditures means expenditures in the currency of the Borrower or for goods or services supplied from the territory of the Borrower; and

  • Maintenance Capital Expenditures means, for any period, the portion of the aggregate amount of all Capital Expenditures of the Borrower for such period attributable to maintenance of property, plant or equipment of the Borrower and the Restricted Subsidiaries, as determined in good faith by a Responsible Officer of the Borrower.

  • Emergency Expenditures means any of the eligible expenditures set forth in the CERC Manual referred to in Section I.E of Schedule 2 to this Agreement and required for the Contingent Emergency Response Part.