Research and development expenditure 1)
We predict that research and development spending will rise to between approximately €70 million and €75 million, of which €20 million to €25 million will be capitalised. This is because of new engine projects and activities relating to the E-DEUTZ strategy that will lead to the expansion of our engine portfolio.
1) Research and development expenditure constitutes actual spending on R&D projects. It differs from the research and development costs recognised in the income statement in that development expenditure that can be capitalised is deducted and amortisation on completed development projects is added.