Research and Development (R&D)
정의
R&D is the work a company does to create, test, and improve its product or technology, before and after launch, tracked separately from sales, marketing, and general operations on the income statement.
투자유치 시 활용 방법
In pitch decks and financial models, founders break out R&D spend to show investors how much of a raise funds building the product versus growing revenue.
자주 묻는 질문
What counts as R&D spending at a startup?
Engineering and product salaries, prototyping, testing, and the technology tools used to build and improve the product. Go-to-market and support costs are excluded.
Are R&D tax credits available to startups?
In several countries, including the US and UK, qualifying companies can claim R&D tax credits or refunds, which can meaningfully extend runway.