Process of experimentation

Under U.S. Section 41 concepts, a process of experimentation generally means evaluating one or more alternatives to achieve a result where the capability or method of achievement, or the appropriate design, is uncertain at the outset. Modeling, simulation, systematic trial and error, and hypothesis testing are common forms. Merely debugging known defects or following a prescribed industry practice without evaluating alternatives often fails this element.

Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.