R&D Tax Credits for Dentists

The third test says that while you're attempting to develop or improve that product, there has to be an element of technical uncertainty or challenge to you. And that's the kind of the key to R and D, and the definition of R and D is when you're experiencing technical uncertainty. So you mentioned earlier some of these things that maybe dentists or things happening in a dental office are perhaps routine. And that's where we may lose that technical uncertainty criteria. And then the fourth test in this four part test goes very closely, falls closely in line with the uncertainty test, and just says that in your attempt to overcome the challenges and uncertainties you're faced with, you have to evidence or document a process of experimentation, or, in effect, a process of testing in an attempt to overcome your challenges, or retest and redefine and sort of follow the scientific method.