R&D = Research and Development. In many orgs product development falls under R&D. That would include all of the people involved in developing the product including engineers, product owners, QA, graphic design, etc.
One tidbit I recall about that is there are often tax grants for business development that include R&D expenditures. So while it often feels weird to think of your primary product as tangental to "research", there are potentially some tax benefits to categorize it as such.
One tidbit I recall about that is there are often tax grants for business development that include R&D expenditures. So while it often feels weird to think of your primary product as tangental to "research", there are potentially some tax benefits to categorize it as such.