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by kube-system 885 days ago
> Research and development is the set of innovative activities undertaken by corporations or governments in developing new services or products, and improving existing ones.

https://en.wikipedia.org/wiki/Research_and_development

1 comments

IRS definition is probably more relevant:

https://www.irs.gov/pub/irs-regs/research_credit_basic_sec41...

(Not 100% sure this is the most up to date definition but it gives you an idea)

Perhaps more relevant for Amazon, but not for France?
I’m responding to how Amazon categorizes their R&D expenditures (which is based on IRS’s definition, not the Wikipedia definition).

If we don’t understand how Amazon categorizes R&D, we can’t make a fair comparison to France.

If anything, IRS’s (very) broad definition of R&D helps France in that Amazon’s R&D spend isn’t truly R&D in the colloquial sense (or the Wikipedia definition)

In other words, Amazon’s R&D spend is likely overstated (based on what an average person would consider “R&D”)

Granted. Though see elsewhere in the comments where people talk about how overstated the French figures are.