General engineering usually falls under the "development" category. The details may be state/country dependent. That said, even in stricter jurisdictions I know

General engineering usually falls under the "development" category. The details may be state/country dependent. That said, even in stricter jurisdictions I know for sure that companies tend to group their engineering resources in such a way that they aren't justifying individual engineers (except maybe WRT timesheet filing) rather a bunch of people working on a "project" which meets the definition all get lumped together for purposes of R&D. Random google search, talking about how broad this can be: https://www.mossadams.com/articles/2021/03/company-qualifications-for-the-r-d-tax-credit https://www.mossadams.com/articles/2021/03/company-qualifica...