This sub-class includes: •research and experimental development (R&D) on general building or civil engineering design, process and/or industrial plant engineering design, infrastructure engineering design, mining, oil & gas extraction and/or offshore exploration activities engineering design to produce new engineering equipment/machinery (e.g., new machines to reduce time for infrastructure, new machines that help to reduce pollution for mining) •R&D to improve existing engineering procedure and/or processes (e.g., reduce time taken to perform engineering procedures)