72 — Scientific Research and Development

This division includes the activities of three types of research and development: (1) basic research: experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts, without particular application or use in view; (2) applied research: original investigation undertaken in order to acquire new knowledge, directed primarily towards a specific practical aim or objective; and (3) experimental development: systematic work, drawing on existing knowledge gained from research and/or practical experience, directed to producing new materials, products and devices, to installing new processes, systems and services, and to improving substantially those already produced or installed. Research and experimental development activities in this division are not to be regarded as ancillary activities. They are subdivided into the two following categories: natural sciences and engineering; social sciences and the humanities.

This division also includes: - developing and producing prototypes with the primary objective to make further improvements, whether or not associated with its production

This division excludes: - market research and public opinion polling, see 73.20