Definition: Tooling-up and industrial engineering
Frascati Manual 1993
In the majority of cases the tooling-up and industrial engineering phases of any project are considered to be part of the production process. However, if the tooling-up process results in further R&D work, such as developments in the production machinery and tools, changes to the production and quality control procedures, or the development of new methods and standards, then these activities are classified as R&D.
Organisation for Economic Co-operation and Development (OECD), "Main Definitions and Conventions for the Measurement of Research and Experimental Development (R&D). A Summary of the Frascati Manual 1993", OECD, Paris, 1994, p.14