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To satisfy this test, the purpose of the R&D should be to apply the information discovered to develop a new or improved business component. An improved business component can include a product, process, software, or formula which is to be used internally or offered for commercial purposes. Practically speaking this includes new or improved functionality, performance, reliability, or quality of a product, process, etc.

To satisfy this test, the process of experimentation used to discover the information must rely on principles of the physical or biological sciences, engineering, or computer sciences. This ensures that any new information uncovered used a scientifically and approved process and not through other methods.

To satisfy this test, it is necessary to illustrate activities were intended to discover information that could eliminate technical uncertainty about the design, methodology, or capability of development or improvement of a product or process.

To satisfy this test, the business must be able to demonstrate there was a process used which included the evaluation of alternatives to achieving the desired outcome. Examples may include ongoing testing, modeling, simulation, and systematic trial and error.