No. That's more like 'Market Research' to see where you might be able to find a niche in the market, or what the 'must have' things need to be on your menus etc, before you go opening your new restaurant.
Research & Development in accounting is geared towards, say, a company researching a new type of something, then going on to develop a prototype of it, and finally a marketable product.
One thing you also need to look at is
- how material is this expense in relation to your company turnover?
- How often do you incur this cost?
- What do you hope to achieve by incuring this expense?
Things like eating at other local restaurants to assess local competition cannot qualify as R&D..i'm sure you were going to have lunch anyway, so why not go to a competitor to check their food. The accounting treatment is another issue on its own, but it cannot be termed R&D.
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