Capital or specialist revenue costs associated to developing and testing new products and / services, including prototyping, design, manufacture, monitoring, evaluation, etc.
Costau cyfalaf neu refeniw arbenigol sy'n gysylltiedig â datblygu a phrofi cynhyrchion a / gwasanaethau newydd, gan gynnwys prototeipio, dylunio, gweithgynhyrchu, monitro, gwerthuso, ac ati.