After submitting a SR&ED claim, the group within the CRA processes the claim on a technical and financial basis. Technical reviewers are primarily concerned with determining whether the project meets the definition of SR&ED, while the financial reviewers focus on the eligibility of associated expenditures expressed in Canadian salaries, subcontractor fees, materials, and overhead. It is possible for a claimant to be reviewed or audited on the basis of technical or financial weaknesses. In either case, the claimant bears the burden of proof and is given an opportunity to defend their claim.