research expense
[/rɪˈsɜːrtʃ ɪkˈspɛns/]
nounpl: research expenses
despesa de pesquisa
1. A cost or expenditure incurred in conducting research activities, including materials, equipment, personnel, travel, and other resources necessary for investigation or study
The university allocated a significant budget for research expenses in the science department.
A universidade alocou um orçamento significativo para despesas de pesquisa no departamento de ciências.
2. In accounting and finance, costs that are deductible or chargeable to a research and development account
The company deducted research expenses from its taxable income.
A empresa deduziu as despesas de pesquisa de sua renda tributável.
In Brazil, 'despesa de pesquisa' is commonly used in universities and research institutions (CNPQ, CAPES) when applying for grants. In the USA, 'research expenses' is standard terminology in academic grants, tax deductions, and corporate financial reporting. The term reflects the importance of R&D in both economies, with Brazil emphasizing government-funded research and the USA balancing both public and private sector research investments.
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