
the acronym of R&D can apply to both research & design or and research & development

....
May be used in industry to allocate financial costs

....however is really no different in when we go to the local library or maritime museum for our research of a particular model
So we can allocate 2+6 sixpence bus fare + $ 3.80 for Mc Donald's lunch............we book it all down to the cost of the model
My accounant

wouldn't have it any other way.........thats R&D for you.....Derek
