by jake frankenfield
reviewed by d**id kindness
fact checked by yarilet perez
由杰克·弗兰肯菲尔德（Jake Frankenfield）撰写
审稿人：d**id kindness
事实核查者：Yarilet Perez
what are research and development (r&d) expenses?
什么是研发费用？
research and development (r&d) expenses are associated directly with the research and development of a company's goods or services and any intellectual property generated in the process. a company generally incurs r&d expenses in the process of finding and creating new products or services.
研发费用与公司商品或服务的研发以及研发过程中产生的任何知识产权直接相关。 公司通常在发现和创造新产品或服务的过程中产生研发费用。
as a common type of operating expense, a company may deduct r&d expenses on its tax return.
研发费用是一种常见的运营费用，公司可以在纳税申报表上扣除。
key takeaways
关键要点： research and development (r&d) expenses are direct expenditures relating to a company's efforts to develop, design, and enhance its products, services, technologies, or processes.
研发费用是与公司开发、设计和改进其产品、服务、技术或流程相关的直接费用。
the industrial, technological, health care, and pharmaceutical sectors typically incur the highest degree of r&d expenses.
研发费用通常在工业、科技、医疗保健和制药行业最高。
the irs offers tax breaks for r&d expenses, and these may also be deducted on corporate tax returns.
美国国税局为研发费用提供税收减免，可以在公司的纳税申报表上扣除。
understanding research and development expenses
了解研发费用。
research and development is a systematic activity that combines basic and applied research to discover solutions to new or existing problems or to create or update goods and services. when a company conducts its own r&d, it often results in the ownership of intellectual property in the form of patents or copyrights that result from discoveries or inventions.
研发是一项系统性活动，通过基础研究和应用研究的结合，发现新问题或现有问题的解决方案，或创造或更新商品和服务。 进行独立研发的公司通常会获得知识产权的所有权，例如发现或发明的专利或版权。
an essential component of a company's research and development arm is its direct r&d expenses, which can range on a spectrum from relatively minor costs to several billions of dollars for large research-focused corporations. companies in the industrial, technological, health care, and pharmaceutical sectors usually h**e the highest levels of r&d expenses. some companies—for example, those in technology—reinvest a significant portion of their profits back into research and development as an investment in their continued growth.
公司研发部门的一个重要组成部分是直接研发费用，对于大型研究公司来说，其成本可能从相对较小到数十亿美元不等。 与工业、科技、医疗保健和制药行业相关的公司通常在研发上的支出最多。 一些公司，如科技公司，将大部分利润再投资于研发，希望利润持续增长。
large companies h**e also been able to conduct r&d through acquisition by investing in or subsidizing some of those smaller companies' costs or acquiring them outright.
大公司还可以通过投资或补贴某些小公司或直接收购小公司，通过收购的方式开展研发活动。
real world example of r&d expenses
研发费用的真实例子。
tech companies rely he**ily on their research and development capabilities, so they h**e relatively outsized r&d expenses. in a constantly changing environment, it's important for such a company to remain on the bleeding edge of innovation. for example, meta (meta), formerly facebook, invests he**ily in the research and development of products such as virtual reality and predictive ai chatbots. these ende**ors allow meta to diversify its business and find new growth opportunities as technology continues to evolve.
科技公司对研发能力的依赖程度较高，研发费用相对较高。 随着环境的不断变化，科技公司保持在技术创新的最前沿至关重要。 例如，Meta（前身为 Facebook）在虚拟现实和人工智能聊天机器人等产品的研发方面投入了大量资金。 为此，随着技术的不断发展，Meta 已经能够实现业务多元化并寻找新的机会。
meta's 2014 acquisition of oculus rift is an example of r&d expenses through acquisition. meta already had the internal resources necessary to build out a virtual reality division, but by acquiring an existing virtual reality company, it was able to expedite the time it took them to develop this capability.
Meta 在 2014 年收购 Oculus Rift 就是通过收购产生的研发费用的一个例子。 Meta 已经拥有建立 VR 部门所需的内部资源，但通过收购现有的 VR 公司，它可以加速这一能力。
reasons to conduct r&d
研发理由
businesses conduct r&d for many reasons, the first and foremost being new product research and development. before any new product is released into the marketplace, it goes through significant research and development phases, which include a product's market opportunity, cost, and production timeline. after adequate research, a new product enters the development phase, where a company creates the product or service using the concept laid out during the research phase.
公司开展研发活动的原因有很多，但首先是新产品的研发。 在任何新产品推向市场之前，它都会经历一个重要的研发阶段，其中包括产品的市场机会、成本和生产时间表。 经过充分的研究，新产品进入开发阶段，公司使用研究阶段提出的概念创建产品或服务。
some companies use r&d to update existing products or conduct quality checks in which a business evaluates a product to ensure that it is still adequate and discusses any improvements. if the improvements are cost-effective, they will be implemented during the development phase.
一些公司使用研发来更新现有产品或进行质量检查，公司评估产品以确保其质量仍然符合要求并讨论任何改进。 如果这些改进具有成本效益，则将在开发阶段实施。
*：译本。