French R&D Tax Credit (RTC) eligible development activities can be identified at different architectural levels in a complex system.
Performing a complexity and eligibility analysis on the different architectural levels of such a system is an important step in order to assess the overall scientific eligibility of a R&D project.
For instance, when developing a new submarine, scientific eligibility can be found at the:
- System level: a new search and rescue submarine, able to dive at depths of 20,000 feet
- Sub-system level: a new type of electric propulsion motor
- Component level: new hydrodynamic profile of the propeller’s blades
Source: Submarine Sub-Systems and Components (Wikipedia)
For these complex systems, a detailed analysis of technological challenges present at the different architectural levels can be performed with the help of the system engineers, architects, and project engineers involved in the development.
Such analysis will enable the establishment of the optimal eligibility level for complex systems, through a list of clear and convincing technical arguments at the system, sub-system and component levels. This will allow a more efficient securing of the related R&D expenses’ claim.