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That is R&D not software development.R&D is the exploration of...

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    That is R&D not software development.

    R&D is the exploration of the new and novel and would be in here to claim back under the R&D program.

    They are commoditising an existing thing not inventing a new thing.

    Schumpeter himself would be proud - https://en.wikipedia.org/wiki/Creative_destruction
 
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