[thaumasiotes]

Yes, if you work in a large US company, they will tell you explicitly that they want to categorize as much work as possible as "research", for tax reasons. You may have to fill out questionnaires asking whether your work might fit any of a series of definitions of "research".

There's nothing secret about it.

[mensetmanusman]

Interestingly, the time is also classified by the ‘class’ of research, where class one research involve very basic improvements (like changing the speed at which you make something) that have a different tax bracket than class five research, which is closer to basic/applied research with no clear application in sight.