In most cases, the tooling up and industrial engineering phases of any project are considered to be part of the production process, and not of R&D.
Three phases of tooling up can be identified:
● the first-time use of components (including the use of components resulting
from R&D efforts)
● the initial tooling of equipment for mass production
● installing equipment linked with the start of mass production.
If the tooling up process results in further R&D work, such as improvements in the production of machinery and tools or changes to the production and quality control procedures or the development of new methods and standards, these activities are classified as R&D. “Feedback” R&D resulting from the tooling up phase should be defined as R&D.
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