I’m not 100% sure but I believe this is also called R&D because it had different financial/accounting meaning which affects how spend/revenue are reported. The

I’m not 100% sure but I believe this is also called R&D because it had different financial/accounting meaning which affects how spend/revenue are reported. They can be considered expenses that are reported on taxes, and also since there is risk of no or poor ROI knowing the R&D component of the budget helps adjust for risk in modeling future revenue and expenses.