Financial Performance 3 Expense Research And Development Contracted Expenditure Non Research Service Provider Amount Eligible expenditure incurred under a contract to another party (other than an RSP) that is directly in respect of Research and Development (R&D) activities carried on, by or on behalf of the company, or wholly or primarily on behalf of a grouped foreign company. Expense Research And Development Contracted Expenditure Research Service Provider Amount Expenditure incurred by an eligible company under contract with a Research Service Provider (RSP) for Research and Development (R&D) activities undertaken by the RSP on behalf of the company, or wholly or primarily on behalf of a grouped foreign company.