Which of the following is not considered as Research & Development costs? Options: A . &nbspTesting in search for product alternatives B . &nbspLegal work on patent application C . &nbspModification of design of a process D . &nbspSearching for application of new research findings

Which of the following is not considered as Research & Development costs?

Question

Which of the following is not considered as Research & Development costs?

Options:

A . Testing in search for product alternatives

B . Legal work on patent application

C . Modification of design of a process

D . Searching for application of new research findings

Answer: Option B

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