Here we present data from the Observational Study of Psoriatic Arthritis Treated with Leflunomide (OSPAL), a postauthorization study that assessed the effectiveness and safety of leflunomide in adult patients with active PsA. Data were collected in Germany, the Czech Republic, and in Slovenia.
What is 'Research And Development - R&D' Research and development (R&D) refers to the investigative activities a business conducts to improve existing products and procedures or to lead to the development of new products and procedures. Consumer goods companies across all sectors and industries utilize R&D to improve on product lines, and corporations experience growth through these improvements and through the development of new goods and services.
Research and Development - Manufacturing Tax Tips. The expenditures of research and development (R&D) are generally capital expenses. However, you can choose to deduct these expenditures as current business expenses. You must charge to a capital account any R&D expenditures that you do not deduct currently, nor defer and amortize.