R&D claim

R&D cost is tagged at source as work is logged, so the evidence is contemporaneous. This is the R&D Tax Incentive schedule, built as you go.

R&D expenditure captured this period

$3,200

Variable-frequency dryer energy-reduction trial

core activity

Experimental development of a variable-frequency drive control for the tunnel dryer, testing whether kWh per wash can be reduced without loss of dry quality. Outcome is uncertain and determined by systematic trials.

Evidence (at source)

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Test rig — bay 3 (photo)

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VFD controller wiring (photo)

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Dryer kWh-per-cycle log (CSV)

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Trial method & hypothesis note

Linked expenditure

VFD dryer test rig + instrumentation JOB-2041

$3,200