For the concept of R&D to mean anything, the D has to imply development in the sense of translating the R part—research—into prototypes or new products. It can't just be classifying every web developer in the organization as part of the R&D department, even if they're a junior dev changing button labels on internal accounting software. Not saying that Amazon is using the term the way I'd like, just that if they aren't, my English degree is going to start smoking and vibrating.

R&D means something very specific when it comes to tax implications (this context). Most companies I've worked for have included all software development time as R&D (including stuff like modifying buttons). Don't try to force some book definition on it, unless that book is the tax code for R&D tax credits, it doesn't work.

Not sure. The D in R&D stands for, I imagine, development of the business, whereas the one in software development stands for development of software.

> Research and development is the set of innovative activities undertaken by corporations or governments in developing new services or products, and improving existing ones.

https://en.wikipedia.org/wiki/Research_and_development

IRS definition is probably more relevant:

https://www.irs.gov/pub/irs-regs/research_credit_basic_sec41...

(Not 100% sure this is the most up to date definition but it gives you an idea)

Perhaps more relevant for Amazon, but not for France?

I’m responding to how Amazon categorizes their R&D expenditures (which is based on IRS’s definition, not the Wikipedia definition).

If we don’t understand how Amazon categorizes R&D, we can’t make a fair comparison to France.

If anything, IRS’s (very) broad definition of R&D helps France in that Amazon’s R&D spend isn’t truly R&D in the colloquial sense (or the Wikipedia definition)

In other words, Amazon’s R&D spend is likely overstated (based on what an average person would consider “R&D”)

Granted. Though see elsewhere in the comments where people talk about how overstated the French figures are.