Includes other internal activities related to the development and implementation of product and process innovations that are not included in R&D. They include development activities that are either partially excluded as R&D (such as industrial design, engineering and set-up, and trial production) or fully excluded (such as patent and licence work, production start-up, and testing), and development activities for product or process innovations that do not meet the novelty requirement for R&D (i.e., they are new to the firm but not new to the market).
OECD and Eurostat (2005), Oslo Manual: Guidelines for Collecting and Interpreting Innovation Data, §331-336.