NOT included in R&D:
![](https://cdn.cbs.nl/images/645a554d546a364b635368592f5349363257555133673d3d/720x480.jpg)
- education and training;
- work related to patents and licences;
- operationalisation of purchased technology and advanced equipment;
- rewriting of existing software and/or customisation of existing software;
- industrial design, unless ergonomic improvements are systematically sought;
- measurements or routine checks and market surveys.