 
			 
	| Simple Calculator | More Accurate Calculator | ||||||||||
| Does the company (including other group members), have more than 500 employees? | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Yes | No | ||||||||||
| Financial Position? | |||||||||||
| Profit Making | Loss Making | ||||||||||
| Accounting Treatment of the R&D Costs? | |||||||||||
| Mostly Expensed to the P&L | Mostly Capitalised as Intangibles | Mostly Capitalised as Tangible Fixed Assets | |||||||||
| Which of the following best describes what you are developing? | |||||||||||
| An asset of enduring benefit to the business | A product, or something that will contribute to a product | ||||||||||
| Are you a Services Company? | |||||||||||
| Yes | No | ||||||||||
| Estimated spend on R&D Activities? | |||||||||||
| £50,000 | £200,000 | £500,000 | £1,000,000 | ||||||||