Cost reduction: Since part production using Additive Manufacturing does not cause set-up and tooling costs, production costs are only incurred for the parts themselves, at the time they are manufactured. Even small production runs and one-off pieces do not cause added cost. In addition, system parts designed for optimum function can often be realized as a single part, simplifying assembly and quality assurance.
Lightweight design: Intelligent lightweight structures manufactured using laser sintering processes combine high strength with a weight reduction of 40–60%. The material savings translate into more flexibility in design and engineering. As a result, airplanes consume significantly less fuel and emit less carbon dioxide.
Toolless production: EOS industrial 3D printing technology enables maximum flexibility in production planning. In addition, toolless production processes require less energy and raw material than conventional manufacturing operations. Modified parts, upgrades and spare parts can be produced as needed, obviating the need for storage. Given the long service lives of airplanes, Additive Manufacturing processes yield clear cost benefits.
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he Research & Development Tax Credit
Enacted in 1981, the now permanent Federal Research and Development (R&D) Tax Credit allows a credit that typically ranges from 4%-7% of eligible spending for new and improved products and processes. Qualified research must meet the following four criteria:
Must be technological in nature
Must be a component of the taxpayer’s business
Must represent R&D in the experimental sense and generally includes all such costs related to the development or improvement of a product or process
Must eliminate uncertainty through a process of experimentation that considers one or more alternatives
Eligible costs include US employee wages, cost of supplies consumed in the R&D process, cost of pre-production testing, US contract research expenses, and certain costs associated with developing a patent.
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