[sukilot]

Note that everything in software development is R&D. Building (not operating) Gmail and Android and Office and Azure are R&D.

[ViViDboarder]

Did you mean to say “not everything”? Much may be, but certainly not everything. As you said, operating or maintaining software is not generally considered R&D. Development without the Research component is just Development, not Research and Development.

[geodel]

Right. That's the Development part of Research and Development.

[mehh]

And they get tax breaks, so we are motivated to class as much as possible as R&D.

[nhooyr]

I thought R&D was mostly research so I found his comment clarifying.