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Dictionary by pitch.dog
Revenue, costs & profit · Core

Research and development expense

Also called: R&D expense

ELI5

Costs recognised for research and development activity under applicable accounting rules.

Used in conversation

“The number is useful only if everyone calculates research and development expense the same way.”

Pitch context

You will see “Research and development expense” in financial models, budgets, board packs and investor materials when the discussion reaches revenue, costs & profit.

Why it matters: In revenue, costs & profit, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.