R&D means something very specific when it comes to tax implications (this context). Most companies I've worked for have included all software development time a

R&D means something very specific when it comes to tax implications (this context). Most companies I've worked for have included all software development time as R&D (including stuff like modifying buttons). Don't try to force some book definition on it, unless that book is the tax code for R&D tax credits, it doesn't work.