Quote Originally Posted by JackNaylorPE View Post
The definitions above would preclude the activities described. Servicing existing products, such as MS providing bug fixes for XP is not R & D. Warranty repairs is not R & D. Adding a different splash screen for a new carrier is not R & D.
No one said they were.

Anything post RTM is not R & D, it's support and maintenance.
Customization for carriers is done before manufacture.

And if they did it in the 3 months prior to December 1st, it's definitely not for a product we can hold in our hands today.
We can hold the 750 in our hands today, but Palm is still doing development work on it for many carriers who have not launched it yet.

Of course that's not to say that bean counters might not be tempted to move a few dollars from here to there a la Computer Associates. But existing products and "future" products are handled by different design teams. One is eligible for tax credits, the other no. Tax credits are offered for R & D for the specific reason that there is a risk that these things may never come to market and there's an unknown ROI. How would one claim a R & D tax credit for say removing some conflict or crippled functionality in an existing product ?
The 750 has not been released yet by say, ali Babba mobile in Yemen, and so the specific device for that market is a "future" product, even though a version of the 750 is already out in other markets. My understanding is that the customization isn't just splash screens and bug fixes; it involves programming to make the phones work optimally on a carrier's network.

As for the tax credit, not all R&D qualifies for it. I don't know whether consumer device product development work qualifies. I'm guessing most of it doesn't.