CA2491383A1 - System for processing data related to tax-advantaged research projects - Google Patents

Abstract

Apparatus and methods for processing data representing relationships between data structures, the apparatus being useful in the identification, description, and analysis of financial relationships between technological research projects and corporate governance structures. The apparatus comprises one or more storage devices for storing data related to research projects and to corporate hierarchies, and to relationships between them, and one or more processors for accessing and processing such data, in accordance with coded instructions such as command signals received from input devices.

Description

SYSTEM FOR PROCESSING DATA RELATED TO TAX-ADVANTAGED RESEARCH
PROJECTS
INCORPORATION BY REFERENCE
[0001 ] The entire contents of commonly-owned application serial no. ,(not yet assigned, to be provided), filed 31 December 2004 and entitled Computer-Based System and Method for Gathering and Processing Scientific Project Data, ("the co-pending application") are hereby incorporated by this reference.
COPYRIGHT AND LEGAL NOTICES

[0002] A portion of the disclosure of this patent document contains material which is subject to copyright protection. The copyright owner has no objection to the facsimile reproduction by anyone of the patent document or the patent disclosure, as it appears in the Patent and Trademark Office patent files or records, but otherwise reserves all copyrights whatsoever.
BACKGROUND OF THE INVENTION

[0003] The invention relates to scientific projects, and more particularly to systems and methods for gathering and processing data relating to scientific projects.

[0004] Scientific projects often include research, development and experimentation. Large projects are undertaken at considerable risk and expense and involve considerable complexity to implement. It is known for governments to provide incentives to entities that conduct such scientific projects to help offset some of this risk and encourage innovation through scientific projects. These incentives can take the form of tax credits or other tax benefits. For example, in Canada, entities are entitled to tax credits under the Scientific Research and Experimental Development Program ("SR&ED"). Details about the SR&ED are available at the Canada Revenue Agency's website, at http://www.cra-arc.gc.ca. Other jurisdictions also have programs similar to the SR&ED.

[0005] In order to claim tax credits under programs such as SR&ED, an applicant needs to undertake considerable effort to gather information about a particular project and compile it in a prescribed and meaningful format to the relevant tax authority.
Currently, such effort is undertaken manually, and therefore can be slow, cumbersome, prone to error and an undesirable and unnecessary degree of subjectivity. Even once such material is compiled, it still must be reviewed by the relevant tax authorities to assess the eligibility of the claim.

[0006] The prior art has made certain attempts to overcome various difficulties associated with this process by automating at least part of the compilation.
US patent application publication 20021016797 discloses method and apparatus for creating an online questionnaire, accessible at a secure network site. The questionnaire is for collecting data used in the documentation and calculation of an R&D tax credit. Tools are provided to assist administrative functions such as setting up the due dates of an interview campaign, sending email notices and creating tracking and analysis reports regarding the questionnaire. Interviewees may access online help in the form of instructions, definitions, samples and incentives for tim~iy completion of the questionnaire. US published patent application 2003/0101114 discloses method for calculating tax credit information that includes providing an on-line reporting form to a plurality of users. Information regarding allocation of financial resources regarding one or more projects associated with more than one of the plurality of users is collected from the users. Tax credit information is calculated based upon the allocation of financial resources regarding the one or more projects. At least some of the information collected from the more than one of the plurality of users is automatically verified while the information is being input by the more than one of the plurality of users. The automatic verification includes comparing information with stored data within one or more database. While these two references provide a degree of automation, the systems they disclose are subject to significant limitations. For example, they disclose questionnaires that themselves may not be appropriately weighted, and include several fields that are left open for the applicant to enter free form-information (see, e.g., Figure 5B of US2002/0016797 and Figure 7A of US2003/0101114). Each of these shortcomings limits the extent to which collected information can be analyzed.
For 5010528.1 these and other reasons, the systems by which the information is coNected still depend upon a large degree of manual analysis. Thus, such tools are most correctly viewed as automating the collection of information, with limited, if any, ability to conduct useful detailed analysis in an automated manner.
X0007] Among the shortcomings common to prior art attempts to automate collection of data for scientific projects is the uncertainty inherent in such systems as to whether the automated questions presented by the systems are likely to elicit answers that are consistent with those elicited through the use of manual techniques for assessing eligibility. Further, since such prior art attempts simply automate collection, but do not actually analyze the collected information, there remains a level of manual subjectivity to the acceptance of such submissions which can result in certain projects being unfairly assessed as ineligible, while other projects are unfairly assessed as eligible.
SUMMARY OF THE INVENTION
X0008) The invention provides novel computer-based systems and methods for gathering and processing scientific project data that address these and other limitations of prior art systems.
[0009] An aspect of the invention provides apparatus for processing data representing relationships between data structures, the apparatus being useful in the identification, description, and analysis of financial and scientific relationships between technological research projects and corporate governance structures. The apparatus comprises one or more storage devices for storing data related to research projects and to corporate hierarchies, and to relationships between them, and one or more processors for accessing and processing such data, in accordance with coded instructions such as command signals received from input devices.
X0010] The storage devices) stores data such as records identifying, among other things, elements of a corporate hierarchy and various aspects of research projects, and relationships between them. Relationships between research projects and various elements of corporate hierarchies can include, for example, accounting relationships and technology-based relationships useful in understanding and analyzing 5010528.1 such relationships, and for example in preparing related documentation, such as claims for tax or other research credits.
[0011] Processors according to the invention are adapted for creating, modifying, storing, and otherwise processing data records identifying or otherwise useful in describing or analyzing accounting, technology-based, and other relationships between research projects, corporate hierarchies and other structures. For example, such data may be used to provide graphical displays of such relationships, and/or other output information concerning such projects and/or hierarchies. For example, the processor may be adapted to provide for display of data identifying such relationships in display screen images in the form of one or more organizational, index, or other tree structures, and to provide printed or electronic output suitable for use in accounting, as for example in preparing tax credit claims.
[0012] Processors according to the invention may be adapted to provide or otherwise process data useful in describing andlor otherwise analyzing relationships 1 S between research projects and corporate hierarchies b creating and/or modifying data records identifying such relationships using previously-~tored data, such as data representing or otherwise related to responses to questionnaires administered by such apparatus, the questionnaires comprising sets of closed questions useful in describing such projects and relationships.
[0013) The invention further includes methods of processing data implemented by or otherwise using apparatus according to the invention, machine-readable code such as computer programs suitable for use in implementing such apparatus and methods, and data structures useful in such implementations. Additional aspects of the invention will be apparent in view of the description which follows.
BRIEF DESCRIPTION OF THE FIGURES
X0014] The invention is illustrated in the figures of the accompanying drawings, which are meant to be exemplary and not limiting, and in which like references are intended to refer to like or corresponding parts.
5010528.1 X0015] Figure 1 is a schematic representation of an embodiment of apparatus for processing data related to tax-advantaged research projects in accordance with the invention.
(0016] Figure 2 is a schematic representation of a process for processing data related to tax-advantaged research projects in accordance with the invention.
[0017) Figure 3 is a schematic representation of relationships between elements of corporate hierarchies and research projects in accordance with an embodiment of the invention.
X0018) Figures 4 - 6 are schematic representations of processes for processing data related to tax-advantaged research projects in accordance with embodiments of the invention.
X0019] Figures 7 - 10 are schematic representations of graphical user interfaces suitable for use in practicing processes for processing data related to tax-advantaged research projects in accordance with embodiments of the invention.
I S X0020] Figure 11 is a schematic representation of an embodiment of apparatus for processing data related to tax-advantaged research projects in accordance with the invention.
DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS
X0021] Preferred and alternative embodiments of methods, systems, and apparatus according to the invention are described through reference to the Figures.
[0022] Figure 1 is a schematic representation of an embodiment of apparatus for processing data related to tax-advantaged research projects in accordance with of the invention. Apparatus 50 comprises computer system 54, which includes one or more processors 70, memories or data storage devices 74 and 78, associated input devices 62 and 66, and associated output device 58. Processors) 70 is communicatively linked to or otherwise adapted to access and process data stored in storage devices /
memories 74, 78; to receive and process command and data input signals from input devices 62, 66; and to format, provide to, and otherwise process output data for output device 58. Processor 70 may also be adapted to provide data and other signals to, and 5010528.1 -b-receive data and other signals from, other devices via network 90 and network interface 86, and to otherwise process such data.
(0023) Processor 70 can comprise any electronic data processor suitable for performing the functions disclosed herein. For example, apparatus 50 can comprise a general purpose desktop, laptop, or mainframe computer, including one or more CPUs or other processors; or any special-purpose machines adapted for performing the functions disclosed herein. As an example, a suitable central processor 70 can include one or more Pentium 4~ central processing units available through Intel Corporation, 2200 Mission College Blvd., Santa Clara, California 95052-8119, USA, using an operating system such as Windows XP~ available through Microsoft Corporation, One Microsoft Way, Redmond, Washington 98052-6399, USA. The resulting computing environment of apparatus 50 in such embodiments is often referred to as an Intel-based machine running Windows XP.
[0024) Memory or storage devices 74, 78, can comprise any volatile or persistent data storage devices suitable for performing the functions described herein.
For I
example, storage device 74 can comprise a volatile mel~nory such as a buffer or RAM
associated with or otherwise communicatively linked to processors) 70;
persistent memory or data storage device 78 can comprise a hard disk, CD-ROM, or floppy disk associated with or otherwise communicatively linked to processors) 70. Either or both devices 74, 78 can be coupled with processors) 70 via, for example, a bus 82.
For purposes of this disclosure, the terms "memory" and "storage device" are synonymous and interchangeable, unless clearly required otherwise by context.
[0025) Input devices 62 and 66 associated with apparatus 50 can comprise any devices) suitable for use with apparatus 50 in performing input functions disclosed herein. For example, input device 62 can comprise a keyboard communicatively linked with a processor 70 to provide, for example, data and command signals to processor 70, for use in controlling the processing of input, output, and stored data by processor 70 through activation of keys or other switches 68. Input device 66 can comprise, for example, a mouse, trackball, or other pointing device useful in providing data and command signals to a processor 70 through the activation of one or more switches 68 5010528.1 _7_ associated with the device. For example, an input device 66 can be used to generate or otherwise provide command signals associated with graphic display items presented on an output device 58 such as a display screen, by known point and click methods.
[0026) Output device 58 associated with apparatus 50 can comprise any one or more devices) suitable for use with apparatus 50 in performing output functions disclosed herein. For example, output device 58 can comprise a graphic display screen communicatively linked with a processor 70 and video card 94 to receive and process, for example, data useful in constructing and presenting graphical and/or textual representations of output data corresponding to elements of corporate hierarchies and/or research projects.
[0027] Any one or more memory, input, and/or output devices associated with processor 70 may be communicatively linked to the processor directly or by means of a network. For example, apparatus 50 may be provided in the form of a stand-alone desktop or laptop computer with one or more keyboards, mouse pointers, and display screens hardwired as peripheral devices; or the various devices and other processors and input/output devices may be connected via wired or wireless systems, such as local or wide area telecommunications networks such as the Internet or an intranet.
[0028] A wide variety of processors, memories, and other devices suitable for use in implementing various aspects of the invention are now available, privately and commercially, and will doubtless hereafter be developed. The selection, design, and implementation of such devices in accordance with the teachings herein will not trouble those skilled in the relevant arts, once they have been made familiar with this disclosure.
(0029] Apparatus 50 of Figure 1 is generally operable to process data useful in describing relationships between data structures in accordance with the invention. In particular, apparatus 50 is operable to process data useful in the description and analysis of relationships between research projects and corporate governance structures.
X0030] Figure 2 is a schematic representation of a process 1200 for processing data related to tax-advantaged research projects in accordance with the invention, 5010528.1 _g_ suitable for execution by for example apparatus 50 of Figure 1. In executing process 1200 and other processes described herein, processor 70 will make appropriate use of RAM or other volatile memory 74 and persistent storage device 78, in order to maintain appropriate persistent and dynamic versions of the hardware instruction set used to implement process 1200. Similarly, processor 70 will provide for creation of appropriate swap and other files for temporary and other data on volatile and persistent storage devices 74, 78 in order to efficiently perform process 1200. In general, processor 70 appropriately utilizes the computing environment of apparatus 50 in order to effect implementation of the processes described herein.
[0031] It is to be understood that the component makeup of apparatus 50 and/or various steps included by process 1200 can be varied, and need not function or be ordered exactly as discussed herein in implementing the invention, and that such variations are within the scope of the present invention. For example, unless inherently required, no order of execution of steps in the various method aspects of the invention is required or implied. All such steps may be performed in any order, or simultaneously.
[0032) At 1210 a set of data records identifying elements of a corporate hierarchy, identifying research projects, and identifying relationships between the research projects and/or elements of the corporate hierarchy is provided. Data records can be provided in any suitable form, for example in a database or other collection of data records comprising suitable fields. Preferably data records are maintained in a format that is searchable by field, so that records associated with any of a number of related items may be identified and processed efficiently as desired.
[0033] Such records may be provided at 1210 by any suitable means, including for example creation or accessing by keystroke data entry, batch reading of cards, tapes, disks, or other media, or downloading from external data sources. Data records can include unparseable individual items of data, or items including pluralities of fields for data representing distinct data items, or single-field data strings.
[0034] Records identifying elements of a corporate hierarchy can include, for example, records identifying elements at multiple levels of a corporate organization. For purposes of this disclosure, a corporate organization includes any entity intended for 5010528.1 any business, research, or other organized activity or endeavor. For example, in the case of a business corporation, records may be provided identifying a corporate headquarters, various business units within the corporation and any subsidiaries, and any operating divisions, sections, groups, etc. assigned to specific tasks, such as accounting tasks, various business programs, and various engineering, research, maintenance, installation, and support programs. Elements of a hierarchy can include any subset or group of subsets of an organization, such as, for example, any sets) of the foregoing. Examples of other corporate organizations include laboratories, schools or universities, hospitals, and not-for-profit research organizations.
[0035] Records identifying elements of a corporate hierarchy can include any data items or data sets comprising information suitable or desirable for use in identifying desired elements. For example, a suitable data record can include one or more fields defined according to a data processing protocol or format. For example, a record identifying a hierarchical element °brake development group" can comprise a field I S containing code or text for identifying the name of that group, and optionally one or more fields for identifying an address and other contact information for persons or offices associated with the group, and fields for data representing any other desired information.
[0036] Records identifying research projects can include any data items or data sets comprising information suitable for identifying desired projects. For example, a suitable data record can include a set of fields defined according to a data processing format, including fields for identifiers representing a title of the project, a summary of the project or its goals, identifiers and contact information for one or more participants or responsible parties, budgetary items, and scheduling information. For example, a record identifying a project entitled "caliper brake research" can comprise a field containing code or text representing that title, and optionally fields identifying a lead researcher, an administrator, a project start date, and budget and contact information.
For example, fields can be provided for data indicating amounts of expected expenditures, budgets, expenses, and other financial information, as well as the identities and location of researchers.
5010528.1 [0037] Records identifying relationships between research projects andlor elements of corporate hierarchies can likewise be of any suitable type. They can, for example, comprise individual data fields included within or otherwise associated with other data records, such as data records identifying elements of corporate hierarchies or records identifying research projects; or they can be provided as separate or distinct relationship data records comprising suitable data fields, including for example an identifier for the research project, one or more fields for related hierarchical records, and one or more fields specifying particular types of relationships between the project and the one or more identified elements.
[0038] Relationships identified between elements of corporate hierarchies and/or research projects can include any type of relationships suitable for use in implementing the various aspects of the invention disclosed herein. Such relationships can include, for example, accounting relationships and technology-based relationships.
[0039] Accounting relationships can include any type of financial or other relationships suitable for use in making, analyzing, or understanding budgets or other financial concerns, including tax accounting relationships. For example, accounting relationships can include relationships between various elements of a corporate hierarchy andlor research projects. For example, relationships can be identified between elements of a corporate hierarchy which report to or are otherwise mutually concerned with budgetary matters, or which share or provide to each other money to be used in implementing research projects. For purposes of this disclosure, financial relationships of all types are referred to as accounting relationships, and the terms are synonymous.
[0040] Technology-based relationships can include any type of scientific, engineering, or other relationships based on technology. For example, technology-based relationships can be identified between elements of a corporate hierarchy which report to each other in the development or implementation of various technologies and/or research projects, and/or between elements of corporate hierarchies which guide each other, share information, or otherwise cooperate in the development of technologies or research projects but do not report to or are not otherwise responsible 5010528.1 to each other in a budgetary sense, or share budgets or other accounting concerns.
Technology-based relationships between elements of corporate hierarchies and research projects can be identified where, for example, one or more element of a corporate hierarchy are responsible for or contribute to the development of a technology defined by the research project, or provide technical support for technical matters bearing a technology-based relationship to the research project.
X0041 j Data records provided at 1210 can be used for describing, analyzing, and identifying relationships between elements of corporate hierarchies and/or research projects. For example, data records provided at 1210 may be used to establish trees or charts of relationships between corporate hierarchies and research projects as shown in Figures 3.
X0042] Figure 3 illustrates example organizational charts or trees 1301 showing relationships between elements 1303 of corporate hierarchies 1305, 1307 and research projects 1315. Hierarchies 1305, 1307 can represent hierarchies of separate or overlapping corporate organizations, or alternative organizational schemes for a single corporate entity. For example, it is common for business corporations of all types to maintain separate accounting and technical organizational charts, showing separate reporting or cooperation paths among the same corporate elements for separate purposes. In the case illustrated in Figure 3, "Finance Tree" hierarchy 1305 can represent an organizational chart showing an accounting structure for a corporation, and "Science Tree" hierarchy 1307 can represent a technology-based organizational, reporting, research, or co-operational scheme for the same corporation. In the specific example shown in Figure 3, a hypothetical structure for an automotive manufacturing and development company is shown.
X0043] Elements 1303 are identified at all levels of the corporate organization, including top level elements) 1309, which can for example correspond to a corporate or divisional headquarters; second-level elements 1311, which in hierarchy 1305 report to top level element 1309 for, accounting and optionally other purposes, and in hierarchy 1307 report to or coordinate with top level element 1309 for technical or research purposes. Second level elements 1311 further provide, for example, supervision, 5010528.1 direction, and support to third level elements 1313. Each of hierarchies 1305, 1307 may include arbitrary numbers of subordinate levels and elements.
[0044] Research projects 1315 can correspond to discrete research tasks, sub-tasks, or support tasks having relationships to elements 1303 in one or both trees;
research projects 1315 may include relationships to more than one element 1303 in either tree. For example, in an embodiment of the invention adapted for identifying, analyzing, and understanding the relationships between research projects and elements of corporate hierarchies for the purpose of reporting or claiming tax credits, science tree 1307 can represent a comprehensive scheme, for tax-reporting purposes, for all research projects eligible for tax credits; and one or more of research projects 1315 related to elements 1303 of science tree can have identified relationships to more than one element 1303 of finance tree 1305.
(0045) As described and as may be seen by reference to the branches of hierarchies 1305, 1307 of Figure 3, relationships may be defined between multiple elements 1303 of the hierarchies and/or research projects 1315. Relationships may also be identified between research projects 1315, as fbr example when one research project provides support or specific assistance to a larger research project, or represents a sub-task or contributory in a larger or related project scheme.
X0046) Data records corresponding to elements 1303 shown in Figure 3 can comprise, for example, one or more fields containing text or other descriptors of the particular corporate element, e.g., "X Corporation" for elements 1319, 1321, and "Truck Division" for element 1323; and one or more fields containing data identifying relationships between elements 1303 andlor research projects 1315. For example, third-level hierarchical element 1325 "Model B Development Program" can comprise data fields identifying a relationship between element 1325 and second-level hierarchical element 1323, and between element 1325 and research projects 1327 and 1329. Data records identifying elements of a hierarchy can comprise as many fields as required to identify any desired information about the element and any desired relationships between the element and any other elements and/or research projects.
5010528.1 [0047] Similarly, data records corresponding to research projects 1315 can comprise as many fields as required to identify any desired information about the projects and any relationships between the projects and any other research projects and/or elements of a hierarchy. For example, fields may be provided for data indicating amounts of expected expenditures, budgets, expenses, and other financial information, as well as the identities and location of researchers. Examples of such data are shown in field 1801 of Figures 8 - 10.
[0048] In view of the foregoing, it may be considered that in one aspect the invention provides apparatus and methods for mapping identifiers and/or other information related to research projects 1315 described in one relational scheme, as for example a first organizational tree or chart 1305, into another relational scheme, such as a second organizational tree or chart 1307. This is particularly useful in, for example, identifying, analyzing, and making use of relationships in alternative organizational schemes, for example, where it is desired to map research projects in a finance or science tree in order to analyze the projects for reporting in preparing a claim for a research tax credit. For example, in some circumstances it is particularly useful to create hierarchies of organizations, such as a finance tree and a science tree, to map a research project into a first of the two hierarchies, and to thereafter map the project into a relationship in the second hierarchy for further processing.
[0049] Figure 4 is a schematic representation of a data flow for processing data related to tax-advantaged research projects in accordance with an embodiment of the invention, and in particular a method of processing data useful in describing relationships between data structures useful in the description and analysis of financial relationships between technological research projects and corporate governance structures. The method is suitable for performance by, for example, apparatus 50 and processor 70 of Figure 1.
[OOSO] In Figure 4, processor 70, in accordance with command signals 1401 provided by input devices) 62, 66, causes data identifying elements 1303 of a corporate hierarchy 1305 and identifying relationships between the elements 1303 to be stored in volatile andlor persistent memory 74, 78. For example, an operator of 5010528. 9 -l 4-apparatus 50 uses a keyboard 62 and/or pointing device 66 to cause processor 70 to execute a suitable word-processing, spreadsheet, or special-purpose program 1403 in volatile memory 74 and/or persistent memory 78, and to create data files 1405 containing data records 1407 representing elements 1303 and relationships between the elements 1303, and to store them in persistent memory 78, by using keys and switches 68 of devices 62, 66 to provide command signals to processor 70.
[0051] The operator of apparatus 50 can further use input devices 62, 66 to provide command signals 1401 to processor 70 in order to modify or create the same or additional data files 1405 containing data records 1407 representing research projects 1315 and relationships between the research projects 1315 andlor elements 1303, and to store them in persistent memory 78.
[0052] The operator may also use input devices 62, 66 to provide command signals 1401 to processor 70 to cause processor 70 to access and process stored data 1403, so as to provide to output device 58 output signals 1411 representing research projects 1315 and/or related elements 1303 of corporate hierarchies 1305, 1307, and relationships between them. This may be done, for exslmple, by causing processor 70 to provide suitable signals to video card 94.
[0053] A particularly useful form for output signals 1411 is in some circumstances a form suitable for causing output device 58 to display a graphical image or interface screen representing one or more hierarchies and related elements and research projects, such as finance tree 1305 and science tree 1307 of Figure 3. Many such forms are known. For example, the presentation of graphical images or interface screens using a large number of programs supported by the Microsoft Windows~
operating system is widely practiced. The selection or provision of suitable forms and programming to execute the presentation of data in such forms will not trouble the designer of ordinary skill in the art, once the designer has been made familiar with this disclosure.
X0054] Auto-categorization and/or placement processes) 1230 of Figure 2 can provide useful functionality in automating identification of hierarchical elements 1303, research projects 1315, and relationships between them.
5010528.1 i 4326-2032 _]
[0055) For example, processor 70 may be adapted for searching data records stored on either or both of storage devices) 74, 78 to identify data strings corresponding to existing identifiers for a research project, using data input via devices) 62, 66, and to modify existing data records or create new data records to identify new relationships or modify previously-identified relationships between research projects and/or elements of hierarchies. Such newly-created and/modified records may be stored on devices 74, 78.
[0056] A particularly useful application of a process 1230 is in the use of previously-created databases of information relating to tax-related aspects of research projects to automatically categorize research projects and automaticaNy identify suitable relationships between the projects and other projects 1315 and/or elements 1303 of hierarchies 1305, 1307. For example, the incorporated reference describes apparatus, processes, and methods for, inter alia, analyzing research projects and assessing their eligibility for tax credits. Such systems can be used to automatically update or create I S new analyses of the eligibility of research projects for tax credits. In environments in which repeated analyses are required, as for example where periodic tax returns and/or credit claims must be prepared, it may be advantageous to maintain databases of analyses prepared for previous reporting periods, and to draw upon the information provided by such analyses to inform subsequent analyses. For example, where a research project takes place over a period of years, information on the projects, as for example identified relationships between the projects and elements of corporate hierarchies may be created in a first reporting period and saved for later use. During a subsequent reporting period, new, continuing, or modified research projects may be identified and automatically associated with records previously created. For example, information identifying characteristics of a research project in its third year may be used to automatically, or upon command or confirmation of a user, search a previously-established database for known or possibly-related data for use in a fourth or subsequent year. New or modified records reflecting the new, continuing, or modified information may be created and stored automatically, or may be presented for review by a user and created and stored upon confirmation by the user.
5010528.1 [0057] Auto-categorization andlor placement processes) 1230 can be table-and/or questionnaire-driven. For example, data records identifying elements of corporate hierarchies, research projects, and relationships between them may be collected by means of interactive questionnaires and stored in databases with tabulation functionality based on individual data fields within data records, so that values stored in individual fields of data records are constantly accessible and may be quickly and efficiently searched, and relevant information accessed for the identifrcation of new or modified relationships. Examples of questionnaires suitable for use with such processes and in building suitable tables are described in the co-pending application.
[0058] Tree tool 1250 of Figure 2 can provide further useful functionality in analyzing, understanding, and using information related to hierarchical elements 1303, research projects 1315, and relationships between them. Processor 70 can be adapted, by means of suitable programming and/or command signals from input devices 62, 66, for identifying new relationships or modifying existing relationships between research projects. For example, in an embodiment of the invention in which a finance tree 1305 and a science tree 1307 are displayed on a graphical user interface provided by a display panel output device 58, input device 66 and suitable operating system and other programming can be used to provide processor 70 with command signals which result in the association of various research projects 1315 with various hierarchical elements 1303 (i.e., in the establishment or modification of relationships between the projects and hierarchical elements) using, for example, known drag-and-drop techniques. Such functionality may be used, for example, to identify a suitable relationship between a research project 1315 having an existing identified relationship to an element 1303 of finance tree 1305 and an element 1303 of science tree 1307 with which no identified relationship previously existed.
[0059] For example, in Figure 5, processor 70, in accordance with command signals 1401 provided by input devices) 62, 66 and/or suitable operating system and other programming stored on devices 74, 78, causes data representing finance tree 1305 and science tree 1307 to be displayed on output device 58. Using input devices 62, 66, as for example through known point and click, cut and paste, andlor drag and drop methods using pointing device 66, a user causes suitable command signals 5010528.1 -] 7-to be provided to processor 70 to cause a displayed research project 1315 comprising a previously-identified relationship with an element 1030 of finance tree 1305 to acquire a newly-identified relationship with an element 1377 of science tree 1307, as indicated by arrow 1513, with suitable data records being created, or modified, and stored on storage devices 74, 78. The newly acquired relationship may be represented as a new node 1377 on science tree 1307 through provision by processor 70 of suitable output data 1513 to output device 58.
(0060] A user or operator of apparatus 50 can also use keyboard 62 and/or pointing device 66 to provide command signals 1401 to processor 70 in order to create the same or additional data files 1405 containing data records 1407 representing research projects 1315 and relationships between the research projects 1315 andlor elements 1303, and to store them in persistent memory 78.
X0061] Regression process 1270 of Figure 2 can provide further useful functionality in analyzing, understanding, and using information related to relationships between hierarchical elements andlor research projects. Input data provided for data records identifying hierarchical elements and/or research projects can be used by processor 70 to update tables of references or other data structures used, for example, in auto-categorization and/or placement processes) 1230. For example, when information identifying or otherwise associated with a research project is updated in a modified description of the research project, as for example during a second or subsequent reporting period for a previously-identified research project, the updated information may be stored as a most-recent value for a data field type. For example, when a new or modified research project is identified as having a specified accounting relationship to a hierarchical element in a finance tree or a specified technology-based relationship to a hierarchical element in a science tree, data specifying the hierarchical element may be stored in a suitable data field associated with the relevant data record.
X0062) At 1290 functionality can be provided for suggesting to a user of apparatus 50 a list of possible relationships between research projects 1215 and elements 1303 derived from analyses of data stored in memories 74, 78. For example, based on data stored in one or more fields associated with a data record for an identified research 5010528.1 _J g_ project, processor 70 can cause a search to be made of records stored on devices 74, 78, and in specified conditions, as for example, upon identification of matches between specified fields, can cause a list of elements 1303 suggested for identification as having specified relationships to the identified research project. For example, in a system employing a questionnaire such as those described in the co-pending application, a user preparing data related to a research project identified as having specified associations with one or more hierarchical elements during a previous reporting period may be prompted through an output device 58 with a list of a selected number, such as four, of elements) with which the research project was previously related, and appropriate input fields or other input devices for selecting one or more elements for identification as having specified relationships with the research project during a current reporting period.
[0063] Figure 6 is a schematic representation of a process of processing data related to tax-advantaged research projects in accordance with an embodiment of the invention. Process 1600 of Figure 6 is adapted for a number of functions useful in identifying, analyzing, and understanding accounting arid technology-based relationships between elements of a corporate hierarchy and research projects for purposes of claiming research tax credits, and is suitable for execution by a system such as apparatus 50 of Figure 1.
[0064] In particular, process 1600 of Figure 6 illustrates processes for the use of data identified within or as belonging to or associated with a first hierarchy, e.g., having accounting relationships to a finance tree, to identify relationships, for example technology-based relationships, with elements associated with a second hierarchy, e.g., a science tree.
[0065] At 1601 processors) 70 accesses one or more of storage devices 74, 78 to retrieve data identifying hierarchical elements 1303 of a finance tree 1305, such as that shown in Figure 3, research projects 1315, and accounting relationships between the elements 1303 and research projects 1315. Data identifying the elements and relationships between them can be stored in volatile memory storage devices 74 and/or persistent storage 78. For example, memory 1602 can comprise a database of 5010528.1 accounting information, such as a financial hierarchy of a business corporation or other organization; memory 1604 can comprise a database of information relating to research projects, including projects which may qualify for one or more tax credits;
and memory 1606 can comprise a database or data set of information relating to one or more new projects, previously not stored in either of memories 1602, 1602.
[0066] Also at 1601 processor 70 can provide data representing hierarchical elements, research projects, and relationships between retrieved data to one or more output devices 58 for display on one or more output devices 58.
[0067] For example, a user of apparatus 50 can use one or more input devices 62, 66 to provide command signals to a processor 70 to cause the processor to retrieve and present on a video display 58 selected data representing a finance tree 1305 in a form such as that shown in Figure 7. In Figure 7 finance tree 1305 comprises first-level element 1303 "X Corp. Int'I", second-level element "X Corp.", third-level elements "Truck Division" and "Car Division", and fourth-level elements "Truck P1 - Model A
I S Improvement Program", "Truck P2 - Model Be Development Program","CAR P1 -Model See Improvement Program", and "CAR P2 - Model D Development Program"; and research projects 1315 "Truck 0 - Model A Engine Improv [ - - ]", "Truck 1 -Model A
Brake Improv [ - - ]", "Truck 2 - Model B Engine Dev. [ - - ]", "Truck 3 -Model B Brake Dev. [ - - j", "Car 0 - Model C Engine Improvmn [ - - ]" , "Car 1 - Model C
Brake Improvmn [ - - ]", "Car 2 - Model D Engine Dev. [ - - ]", "Car 3 - Model D
Brake Dev.
[ - - ]". Relationships between relatively higher-level elements such as "X
Corp. USA"
and relatively lower-level elements such as "Truck Division", and between hierarchical elements 1303 and research projects 1315, are shown by indentation and juxtaposition.
For example, it may be seen in finance tree 1305 that research program 1315 "Truck 2 -Model B Engine Dev. [ - - ]" is associated with hierarchical element 1303 "Truck P2 Model B Development Program", which is subordinate in finance tree to 1305 to third-level element "Truck Division". "Expansion" and "contraction" items 1322 may be used to control display of desired portions finance tree 1305, and thus to improve understanding and efficiency in the analysis of the finance tree.
5010528.1 (0068] In finance tree 1305 research program 1315 "Truck 2 - Model B Engine Dev. [ - - ]" is identified as having an accounting relationship with fourth-level hierarchical element 1303 "Truck P2 - Model B Development Program", which is subordinate in finance tree 1305 to third-level element 1303 "Truck Division", which is subordinate to second-level element 1303 "X Corp. USA," which is subordinate to first-level element 1303 °X Corp. Int'I." Thus research program 1315 "Truck 2 - Model B
Engine Dev. [ - - ]" is identified as having accounting relationships not only with fourth-level hierarchical element 1303 "Truck P2 - Model B Development Program", but with each relatively-higher level element 1303 to which that element is subordinate.
[0069) At 1605 processor 70 implements a process for screening one or more research projects for possible eligibility for use in claiming tax credits.
For example, using programming and databases such as those described in the co-pending application, processor 70 can provide for one or more users questionnaires designed to assess the eligibility of research projects for tax credits. For example, an operator of apparatus 50 may be prompted to provide data for use in initiating a preliminary screening of selected research projects for eligibility. Irk other embodiments, a user can retrieve data relating to desired research projects from project information database 1604, review the data manually, and determine whether eligibility is possible.
Screening at 1605 can also include the use of automatic categorization andlor placement processes) such as those of process 1230 of Figure 2.
(0070) In the event that a given research project is determined to be possibly eligible for a tax credit, at 1609 a notification to other users having information useful in further analysis may be prepared, using data such as contact information stored in memories 74, 78, which may include, for example, data records comprising identifications of individuals responsible for or otherwise knowledgeable about the selected project(s). The notification can, for example, apprise the contacts of the preliminary finding of eligibility, and request that one or more of the contacts complete questionnaires such as those described in the co-pending application.
Notification can occur automatically, based on criteria of the screening process 1605, or manually upon designation or confirmation by a user.
5010528.1 [0071] At 1613 one or more completed questionnaires can be submitted and at 1617 assessed according to processes described; for example, in the co-pending application. Assessment at 1617 can be performed by processor 70 acting in accordance with, for example, programming stored in memories 74, 78, to implement processes such as those described in the co-pending application. Assessment can include, for example, assessment of an advance sought or anticipated in a relevant research or technical field through completion of the research project, of the uncertainties encountered by the researcher during the execution of the research project, and/or the potential of a research project to support other research projects.
[0072] At 1622 an assessment is made as to whether particular research projects qualify for claiming of a tax credit. This can be done by, for example, assessing a score calculated for each project upon completion of a questionnaire or a set of questionnaires, as described in the co-pending application, for the relevant project.
[0073] At 1627 projects are mapped into a science tree such as science tree 1307 of Figure 3. That is, technology-based relationships between research projects and elements of a corporate hierarchy are identified, as for example based on the results of the assessments) at 1605, 1613, 1617, and 1622, and data representing identified technology-based relationships are stored on one or more of devices 74, 78.
This can involve, as discussed herein, the creation of new data records and/or the modification of previously - existing data records. If desired, data representing identified technology-based relationships may be provided by processor 70 to output device 58 and displayed in graphical form for a user of apparatus 50.
[0074] Thus according to process 1600 data representing accounting relationships between a research project 1315 and an element 1303 of a corporate hierarchy 1305 may be provided to an output device 58 in a format useful for presentation in a graphical interface, in accordance with one or more command signals provided by an input device 62, 66; and data representing technology-based relationships between the same or other research projects 1315 and one or more elements 1303 of a corporate hierarchy 1307 may simultaneously be provided to an 5010528.1 output device 58 in a format useful for presentation in a graphical interface, in accordance with one or more command signals provided by an input device 62, 66.
[0075) It may be seen that simultaneous display does not mean in this context that data used in generating displays is necessarily simultaneously assembled and processed, but that portions of both corporate hierarchies are presented on a single display device at a same point in time, preferably a point in time and for a duration specified by a user of the apparatus 50.
[0076] A mechanism useful in identifying technology-based relationships between research projects and elements of science tree 1307 in Figure 7 is mapping item 1705.
Mapping item 1705 is an input command icon on a graphical user interface, the mechanism of which is commonly employed in the Windows(R) operating environment.
Selecting item 1705 using point and click methods such as placing a graphical cursor over it with a pointing device 6C and activating a switch 68 on the pointing device can cause one or more command signals to be sent to processor 70, to cause the processor to take a specified action in mapping a research project into a specified portion of a corporate hierarchy. Item 1705 may be used, for example, in a large number of ways to complete mapping of a selected research project 1315 from finance tree 1305 into science tree 1307.
(0077] For example, highlighting one or more research projects 1315 in finance tree 1305 using point and click methods, and highlighting one or more elements 1303 of science tree 1307, followed by selection of mapping item 1705, can cause the selected research projects to be identified as bearing technology-based relationships to the selected elements of the science tree hierarchy. Alternatively, selection of mapping item 1705 can cause an automatic or semi-automatic process such as those described herein and in the co-pending application to determine or impose suitable technology-based relationships between the selected research projects) and elements of science tree 1307, and to cause the desired relationships to be identified by means of suitable data records.
[0078) For example, using mapping item 1705, a selected research project 1315 "Truck 2 - Model B Engine Dev. [ - - ]" can be automatically or semi-automatically 5010528.1 subjected to an analysis comprising, for example, the assessments 1605, 1609, 1613, 1617, and 1622, as described herein and in the co-pending application. Based on such assessment one or more relationships between the selected research project and one or more elements of science tree 1307 are identified. The identified technology-based relationships may be stored on devices 74, 78, and data representing the relationships may be used to display element 1315 in science tree 1307 on a graphic display on an output device 58, as shown in Figure 7.
[0079] It may be seen in Figure 7 that science tree 1307 comprises first-level element 1303 "X Corp. USA," second-level elements 1303 "Brake Programs" and "Engine Programs", and third-level elements 1303 "Improvements" and "New Products"
(2 each). As a result of one or more of the processes described above, in response to selection of mapping item 1705, research project 1315 "Truck 2 - Model B
Engine Dev.
[ - - ]" has been identified as having technology-based relationships with a third-level element 1303 "New Products" and second-level element 1303 "Engine Programs".
[0080] Storage device 1632 may be used to retain data such as support information, including for example supporting or descriptive documents, related to research projects identified as eligible for tax credits.
[0081] It may be seen that process 1600 of Figure 6 is equally applicable for identifying accounting relationships between research projects having previously identified technology-based relationships to elements of a science tree and elements of a finance tree.
[0082] Figure 8 is a schematic representation of a graphical user interface suitable for use in implementing processes for processing data related to tax-advantaged research projects in accordance with embodiments of the invention.
The screen depicted in Figure 8 shows elements 1303 at multiple levels of a science tree 1307, and research projects 1315 having technology-based relationships therewith.
Display portion 1801 displays a variety of data comprised by one or more data records associated with selected research project 1803 "Truck 2 - Model B Engine Dev.
[ - - ]".
Each of the information items 1810 in display portion 1801 may be stored as separate data records, or as text data strings in separate fields in one or more data records 5010528.1 associated with research project 1803, and stored in one or more of memory devices 74, 78, such as databases 1604, 1672. Tab items 1812 provide input command devices for reviewing differing filtered portions of data associated with project 1803. For example, point and click selection of any one of tab items 1812 can result in display at 1801 of suitable information related to identification of the research project (e.g., official project titles, reference numbers, deadlines, etc.), to contact information for individuals knowledgeable about the project, about the status of the project, about summarized descriptions and/or financial aspects of the project, etc.
[0083] Figure 9 is a schematic representation of a graphical user interface suitable for similar use with respect to research projects selected by working through a finance tree 1305.
[0084] Hierarchy selection items 1854 enable a user to toggle through hierarchies using selected research projects 1315. For example, by selecting first a desired research project 1803 in Figure 8, and then FT hierarchy selection item 1858, a user can cause a screen such as that shown in Figure 9 to be displayed. Figure 9 depicts a portion of finance tree 1305 with which the selected research project 1803 is related.
Data 1810 displayed in display area 1801 pertain to the selected research project, and are therefore the same in Figures 8 and 9. The extent of the portion of finance tree 1305 displayed in a screen such as Figure 9 may be controlled by the size of the tree window and use of expansion and contraction items 1322.
[0085] Selection of List hierarchy selection item 1860 in either of Figures 8 or 9 results in a display such as that shown in Figure 10, which shows a listing 1090 of research projects 1315, arranged in alphanumerical order, without associated portions corporate hierarchies 1305, 1307. Selection of any one of items 1854 in Figure results in presentation of the corresponding one of Figures 8, 9 or 10, with data presented in field 1810 associated with a selected research project.
X0086] In the screens displayed in Figures 8, 9, and 10, search fields 1820, 1920, 2020 provide ability to search for relevant portions of the designated corporate hierarchy. For example, use of search field 1920 in Figure 9, using for example well-known input fields and pail-down menus, results in a search of data stored in storage 5010528.1 devices 74, 78, for data related to one or more desired research projects, and display of relevant portions of the finance tree.
[0087] Another embodiment of an apparatus suitable for implementation of the invention is shown in Figure 11, which includes apparatus 50 as previously described, further comprising plurality of client devices 400 which are attached via network 90.
Client devices 400 can comprise general purpose computers such as a Pentium-based personal computers (or other computing devices such as personal digital assistants, thin clients, etc. with substantially similar functionality) that allow a user to provide input to and receive output from apparatus 50 via network 90. In embodiments such as that shown in Figure 11, each client device 400 can be accessible by various users who have information relating to various research projects to be analyzed. Client devices 400 can further comprise one or more processors 70 to share with each other and with host computer 54 processing of data as disclosed herein in a distributed processing environment. Apparatus 50 of Figure 11 is suitable for use in implementing all of the various embodiments of the invention described herein, and can be particularly advantageous where, for example, distributed processing and/or the collection of information from and dissemination of information to widely separated users.
[0088] It will be understood that the apparatus referenced herein employ and include, either explicitly or implicitly, software implemented on computers or other appropriate hardware, including such other intelligent data processing devices having a processor, data storage means, and the ability to support an operating system, with or without user interfaces, for example, file servers, as may be useful in achieving the objectives of this invention. Such software may be provided in electronic bit storage on magnetic, optical, bubble, or other media, and optionally in transportable form to be interactive with an electronic reading device, for example, on computer or optical diskettes such as floppy discs or CDs, or may be distributed over wired or wireless networks for storage by the recipient on such media.
[0089] It will further be appreciated that such software, implemented on a general purpose computer such a desktop personal computer, constitutes the general purpose computer as an electronically customized machine which can interact with a magnetically or optically cooperative computer-based input device enabling the 5010528.1 computer to be customized as a special purpose computer, according to the contents of the software. To cause a computer to operate in such a customized, special-purpose mode, the software of the invention can be installed by a user or some other person, and will usually interact efficiently with the device on which it resides to provide the desired special-purpose functions or qualities, but only after the selection of a certain set of configuration parameters. When so configured, the special-purpose computer device has an enhanced value, especially to the professional users for whom it may be intended.
[0090] While the invention has been described and illustrated in connection with preferred embodiments, many variations and modifications as will be evident to those skilled in the relevant arts may be made without departing from the spirit and scope of the invention, once those individuals have been made familiar with the disclosure herein; and the invention is thus not to be limited to the precise details of methodology or construction set forth above as such variations and modifications are intended to be included within the scope of the invention. Except to the extent necessary or inherent in the processes themselves, no particular order to steps br stages of methods or processes described in this disclosure, including the Figures, is implied. In many cases the order of process steps may be varied without changing the purpose, effect, or import of the methods described.
5010528.1

Claims (16)

1. Apparatus for processing data useful in describing relationships between data structures useful in the description and analysis of financial relationships between technological research projects and corporate governance structures, the apparatus comprising:
a storage device for storing data, the data comprising records:
identifying elements of a corporate hierarchy and identifying relationships between the elements;
identifying research projects; and identifying relationships between the research projects and elements of the corporate hierarchy; and at least one processor adapted for accessing data stored on the storage device and using accessed data to provide at least one of:
user output representing research projects related to elements of the corporate hierarchy; and user output representing elements of the corporate hierarchy related to research projects.

2. The apparatus of claim 1, wherein:
the at least one processor is further adapted for processing data in accordance with one or more command signals provided by an input device and for providing data to an output device;
the data identifying relationships between the research projects and elements of the corporate hierarchy include data identifying accounting relationships and data identifying technology-based relationships; and the processor is adapted to:
in accordance with one or more command signals provided by the input device, provide to the output device data useful for presenting in a graphical interface at least one accounting relationship between a research project and an element of the corporate hierarchy; and in accordance with one or more command signals provided by the input device, provide to the output device data useful for presenting in the same or another graphical interface at least one technology-based relationship between a research project and the same or another element of the corporate hierarchy.

3. The apparatus of claim 2, wherein:
the one or more command signals provided by the input device for providing to the output device data useful for presenting in a graphical interface at least one accounting relationship between a research project and an element of the corporate hierarchy; and the one or more command signals provided by the input device for providing to the output device data useful for presenting in the same or another graphical interface at least one technology-based relationship between a research project and the same or another element of the corporate hierarchy;
are generated by the input device upon activation of a command switch associated with the input device while a graphical command item is displayed upon a display output device in association with a graphical display item identifying at least one of research project and a relationship between a research project and an element of a corporate hierarchy.

4. Apparatus for processing data useful in describing relationships between data structures, comprising:
a storage device for storing data, the data comprising records identifying research projects and identifying accounting relationships between the research projects;
a processor adapted for processing command signals from an input device, the command signals adapted for causing the processor to perform at least one of:
accessing at least one data record stored on the storage device, the data record identifying an accounting relationship between at least two identified research projects, and causing display on a display device of data representing the relationship specified by the accessed data record;

creating at least one data record identifying an accounting relationship between identified research projects in accordance with or more command signals received by the processor from the input device, and causing the modified data record to be stored on the storage device; and modifying at least one data record identifying an accounting relationship between identified research projects in accordance with one or more command signals received by the processor from the input device, and causing the modified data record to be stored on the storage device;
the processor further adapted for, in response to one or more command signals from an input device, at least one of:
accessing at least one data record stored on the storage device, the data record identifying a technology-based relationship between at least two identified research projects, and causing display on a display device of data representing the relationship specified by the accessed data record;
creating at least one data record identifying a technology-based relationship between identified research projects in accordance with one or more command signals received by the processor from an input device, and causing the modified data record to be stored on the storage device; and modifying at least one data record identifying a technology-based relationship between identified research projects in accordance with one or more command signals received by the processor from an input device, and causing the modified data record to be stored on the storage device.

5. The apparatus of claim 4, wherein the processor is adapted for, in response to one or more command signals from an input device, causing simultaneous display on a display device of data representing an accounting relationship between a specified research project and at least one other research project, and a technology-based relationship between the specified research project and at least one other research project.

6. The apparatus of claim 5, wherein at least one of the accounting and technology-based relationships is displayed in tree form.

7. Apparatus for processing data useful in describing relationships between data structures, comprising:
a storage device for storing data, the data comprising records identifying research projects and identifying relationships between the research projects;
a processor adapted for, in response to one or more command signals from an input device:
searching data records stored on the storage device to identify data strings corresponding to identifiers for a research project, using data from an input device linked to the processor; and using data stored on the storage device and associated with the identified data strings, identifying a technology-based relationship between the research project and at least one other research project;
the processor further adapted for at least one of:
creating at least one data record identifying the technology-based relationship between the research projects, and causing the created data record to be stored on the storage device; and modifying at least one data record identifying the technology-based relationship between the identified research projects, and causing the modified data record to be stored on the storage device.

8. The apparatus of claim 7, wherein the processor is further adapted for causing simultaneous display on a display device of data representing an accounting relationship between the identified research project and at least one other research project, and a technology-based relationship between the identified research project and at least one other research project.

9. The apparatus of claim 7, wherein the identifying a technology-based relationship between the research project and at least one other research project is based at least partly on data stored in the data store and representing or derived from responses to a set of closed questions.

10. A method of processing data useful in describing relationships between data structures useful in the description and analysis of financial relationships between technological research projects and corporate governance structures, the method performed by at least one processor and comprising:

causing to be stored in volatile or persistent memory:

data identifying elements of a corporate hierarchy and identifying relationships between the elements;
identifying research projects; and identifying relationships between the research projects and elements of the corporate hierarchy; and accessing the stored data and using accessed data to provide at least one of:
user output representing research projects related to elements of the corporate hierarchy; and user output representing elements of the corporate hierarchy related to research projects.

11. The method of claim 10, wherein the data stored in volatile or persistent memory comprises data identifying accounting relationships and data identifying technology-based relationships between the research projects and elements of the corporate hierarchy, and the method comprises the at least one processor:

in accordance with one or more command signals provided by an input device, providing to an output device data useful for presenting in a graphical interface at least one accounting relationship between a research project and an element of the corporate hierarchy; and in accordance with one or more command signals provided by an input device, providing to an output device data useful for presenting in the same or another graphical interface at least one technology-based relationship between a research project and the same or another element of the corporate hierarchy.

12. A method of processing data useful in describing relationships between data structures useful in the description and analysis of financial relationships between technological research projects and corporate governance structures, the method performed by at least one processor and comprising:

causing to be stored in volatile or persistent memory data comprising records identifying research projects and identifying accounting relationships between the research projects; and, in accordance with one or more command signals from an input device, at least one of:

accessing at least one data record stored in the memory, the data record identifying an accounting relationship between at least two identified research projects, and causing display on a display device of data representing the relationship specified by the accessed data record;
creating at least one data record identifying an accounting relationship between identified research projects in accordance with signals representing instructions received by the processor from the input device, and causing the modified data record to be stored in the memory;
and modifying at least one data record identifying an accounting relationship between identified research projects in accordance with signals representing instructions received by the processor from the input device, and causing the modified data record to be stored in the memory;
and in response to one or more command signals from an input device, at least one of:
accessing at least one data record stored in the memory, the data record identifying a technology-based relationship between at least two identified research projects, and causing display on a display device of data representing the relationship specified by the accessed data record;

creating at least one data record identifying a technology-based relationship between identified research projects in accordance with signals representing instructions received by the processor from an input device, and causing the modified data record to be stored in the memory;
and modifying at least one data record identifying a technology-based relationship between identified research projects in accordance with signals representing instructions received by the processor from an input device, and causing the modified data record to be stored in the memory.

13. The method of claim 12, comprising the processor, in response to one or more command signals from an input device, causing simultaneous display on a display device of data representing an accounting relationship between a specified research project and at least one other research project, and a technology-based relationship between the specified research project and at least one other research project.

14. A method of processing data useful in describing relationships between data structures useful in the description and analysis of financial relationships between technological research projects and corporate governance structures, the method performed by at least one processor and comprising:

causing to be stored in volatile or persistent memory data identifying research projects and identifying relationships between the research projects;
in response to one or more command signals from an input device:

using data from an input device linked to the processor, searching data stored in the memory to identify data records corresponding to identifiers for a research project; and using data stored in the memory and associated with the identified data records, identifying a technology-based relationship between the research project and at least one other research project; and at least one of:

creating at least one data record identifying the technology-based relationship between the research projects, and causing the created data record to be stored in the memory; and modifying at least one data record identifying the technology-based relationship between the identified research projects, and causing the modified data record to be stored in the memory.

15. The method of claim 14, the processor causing simultaneous display on a display device of data representing an accounting relationship between the identified research project and at least one other research project, and a technology-based relationship between the identified research project and at least one other research project.

16. The method of claim 14, wherein the identifying a technology-based relationship between the research project and at least one other research project is based at least partly on data stored in the memory and representing or derived from responses to a set of closed questions.