Market research – R&D expense?

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  • #3131835

    I'm getting multiple answers for this one. Is market research an R&D expense or is it a selling expense?


    This article says it is excluded from r&d.

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    I could have sworn I saw somewhere that if market research is done under the auspices of discovering new knowledge, tech, etc. then it falls under R&D but in all other cases, it's not. Hoping someone could confirm that.

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