by jake frankenfield
reviewed by d**id kindness
fact checked by yarilet perez
由傑克·弗蘭肯菲爾德（Jake Frankenfield）撰寫
審稿人：d**id kindness
事實核查者：Yarilet Perez
what are research and development (r&d) expenses?
什麼是研發費用？
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.
研發費用與公司商品或服務的研發以及研發過程中產生的任何智財權直接相關。 公司通常在發現和創造新產品或服務的過程中產生研發費用。
as a common type of operating expense, a company may deduct r&d expenses on its tax return.
研發費用是一種常見的運營費用，公司可以在納稅申報表上扣除。
key takeaways
關鍵要點： 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.
研發費用是與公司開發、設計和改進其產品、服務、技術或流程相關的直接費用。
the industrial, technological, health care, and pharmaceutical sectors typically incur the highest degree of r&d expenses.
研發費用通常在工業、科技、醫療保健和製藥行業最高。
the irs offers tax breaks for r&d expenses, and these may also be deducted on corporate tax returns.
美國國稅局為研發費用提供稅收減免，可以在公司的納稅申報表上扣除。
understanding research and development expenses
了解研發費用。
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.
研發是一項系統性活動，通過基礎研究和應用研究的結合，發現新問題或現有問題的解決方案，或創造或更新商品和服務。 進行獨立研發的公司通常會獲得智財權的所有權，例如發現或發明的專利或版權。
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.
公司研發部門的乙個重要組成部分是直接研發費用，對於大型研究公司來說，其成本可能從相對較小到數十億美元不等。 與工業、科技、醫療保健和製藥行業相關的公司通常在研發上的支出最多。 一些公司，如科技公司，將大部分利潤再投資於研發，希望利潤持續增長。
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.
大公司還可以通過投資或補貼某些小公司或直接收購小公司，通過收購的方式開展研發活動。
real world example of r&d expenses
研發費用的真實例子。
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.
科技公司對研發能力的依賴程度較高，研發費用相對較高。 隨著環境的不斷變化，科技公司保持在技術創新的最前沿至關重要。 例如，Meta（前身為 Facebook）在虛擬實境和人工智慧聊天機械人等產品的研發方面投入了大量資金。 為此，隨著技術的不斷發展，Meta 已經能夠實現業務多元化並尋找新的機會。
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 年收購 Oculus Rift 就是通過收購產生的研發費用的乙個例子。 Meta 已經擁有建立 VR 部門所需的內部資源，但通過收購現有的 VR 公司，它可以加速這一能力。
reasons to conduct r&d
研發理由
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.
公司開展研發活動的原因有很多，但首先是新產品的研發。 在任何新產品推向市場之前，它都會經歷乙個重要的研發階段，其中包括產品的市場機會、成本和生產時間表。 經過充分的研究，新產品進入開發階段，公司使用研究階段提出的概念建立產品或服務。
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.
一些公司使用研發來更新現有產品或進行質量檢查，公司評估產品以確保其質量仍然符合要求並討論任何改進。 如果這些改進具有成本效益，則將在開發階段實施。
*：譯本。