Scientific and Technological Advancement occurs when the work is undertaken in order to increase the existing body of technical knowledge available to the company or industry. Even if a project fails to achieve the stated objective it may still be eligible if the failure provides new knowledge that enables the firm to eliminate an option previously considered as a possible way of achieving the objective.
In many manufacturing industries companies are often required to "stretch the capability envelope" of existing technology to provide greater tolerance needs and general performance improvements. This can and does result in advancing technologies within the business context of the firm and more often that not, advancing technologies within the public domain. However where the solutions to the uncertainties or problems are readily apparent or available in the public domain, the development would not qualify as an eligible project.
Some typical product or process innovations have characteristics that include:
A new or improved capability of machine equipment or process which demonstrates technological advancements,
Technologically based advancement which could have applications for other product lines,