The R&D Tax Credit Aspects of Mechatronics
Mechatronics
It seems that robots are the
major force propelling contemporary society into the future. To be more
accurate, it is the hybridization and integration of electrical
engineering, mechanical engineering, robotics, and computer science
that is rapidly transforming the world we live in. The amalgamation of
these disciplines can be simply referred to as Mechatronics.
Mechatronics is much broader than robotics. In fact, many modern
amenities are underpinned by advancements in mechatronics.
The word “mechatronics” was first coined by Tetsuro
Mori, a Japanese engineer, in 1969. Tetsuro used the word mechactroncis
to combine the disciplines of mechanical and electronic engineering to
describe the electronically advanced control systems that Yaskawa was
building for mechanical factory equipment.
Devices containing mechatronics can be found
everywhere from computer hard drives to washer machines. Anything that
is considered a smart device can also be considered a mechatronic
device, and essentially anything that works interactively or
autonomously is a smart device.
An electric clothes dryer is a perfect example of a
mechatronic system. A dryer’s ability to determine how long it takes to
dry a load of laundry is accomplished with sensors that pick up certain
stimulus that act as feedback to a control system. Ultimately, the
control system directs the machine to shut off the dryer motor and
heating element at the correct time. The major difference between
robotics and mechatronics is that mechatronic systems encompass
an array of devices that may not appear to be robotic in nature. Other
examples include the systems used to lock car doors, lower and raise
car windows, and move windshield wipers. Despite executing simple
tasks, the design of these systems can be complex and are what makes
the modern automobile modern.
The Research & Development Tax Credit
Enacted in 1981, the federal Research and Development (R&D) Tax
Credit allows a credit of up to 13 percent of eligible spending for new
and improved products and processes. Qualified research must meet the
following four criteria:
- New or improved
products, processes, or software
- Technological in nature
- Elimination of
uncertainty
- Process of
experimentation
Eligible costs include employee wages, cost of
supplies, cost of testing, contract research expenses, and costs
associated with developing a patent. On December 18, 2015 President
Obama signed the bill making the R&D Tax Credit permanent.
Beginning in 2016, the R&D credit can be used to offset Alternative
Minimum Tax and startup businesses can utilize the credit against
$250,000 per year in payroll taxes.
Microelectronic Mechanical Systems
Microelectronic Mechanical Systems (MEMS) can be defined as
miniaturized mechanical and electromechanical elements (i.e., devices
and structures) that are made using microfabrication techniques. MEMS
can range in size from well below one micron to several millimeters,
and due to their size, they can easily be integrated into many
different systems. Likewise, the types of MEMS devices can vary from
relatively simple structures having no moving elements, to extremely
complex electromechanical systems with multiple moving elements under
the control of microelectronics. The one main criterion of MEMS is that
there are at least some elements having some sort of mechanical
functionality whether or not these elements can move. Some functional
elements that can be found in MEMS are sensors, actuators, and
microelectronics; however, the major engines of MEMS are microsensors
and microactuators, which act as transducers, converting measured
mechanical signals into electrical signals.
MEMS sensors can be found in everything and
outperform their macro scale counter parts. This increase in
performance can be attributed to high precision manufacturing
techniques that are similar to the batch production techniques
used in the integrated circuit industry. This form of manufacturing
also allows for low per-device production costs. Some of the most
popular applications for MEMS sensors include temperature, pressure,
inertial forces, chemical species, magnetic fields and radiation.
Every sector in the manufacturing industry is trying
to make their product smarter and better than their competition. The
smartificaiton of products is synonymous with the integration of
sensors into products; nevertheless these sensors need to be small in
order to meet consumer’s demand for highly sophisticated but
nonintrusive products. With these specifications, MEMS sensors are
becoming a viable solution to enhance the functionality of products.
Mechatronics and Programming
When discussing mechatronic systems, it is the tangible mechanical and
electronic aspects that receive all of the attention when in reality it
is the code behind the machine that makes the system truly
useful.
The technical labor hours spent programming
electromechanical machines can be a major source of eligible expenses
for the R&D tax credit. This is because by nature, programming is
highly experimental. After an algorithm has been developed, it is run
through a compiler and in most cases there is an error that needs to be
resolved. The programmer must then begin the process of troubleshooting
which entails the consideration of different solutions to resolve the
issue. Even when the code is successfully complied, inputs need to be
tested further to determine the most accurate and desirable readouts.
Similarly, testing mechatronic systems regularly
consists of functionally tests. After tests are performed, algorithms
are edited to make the system more efficient. Testing might also
reveal the need for an additional sensor in order to effectively gauge
the environment and provide more data to the system.
Additionally, the development of new patches and
other software upgrades are also an excellent way to improve the
performance of a machine without altering the physical design.
Embedded Systems
Embedded systems play a major role within electromechanical systems. An
embedded system is a combination of computer hardware and software that
is designed for a specific function. Embedded systems can be found in
anything from toys to cars. The embedded system market is expected to
be larger than $20 billion by 2020, driven significantly by the
Internet of Things. Because many of the smart components
associated with the Internet of Things are essentially mechatronic,
these concepts complement each other.
Embedded systems rely on integrated circuits found
in microprocessors and microcontrollers to execute their tasks. More
and more people are beginning to develop sophisticated products at low
cost due to declining prices on capable microcontroller platforms such
as Arduino and Raspberry Pie. These platforms are behind many of the
innovative products found on Kickstater and other
crowdfunding websites.
Mechatronics in the Automotive Industry
Electronics and systems based on mechatronics are the leading drivers
of innovation in the automotive industry. From digitally controlled
combustion engines to anti-lock brake systems, cars entail complex
mechatronics systems.
Anti-lock brake systems (ABS) enable vehicles to
maintain traction while breaking. The primary objective of ABS systems
is to prevent the vehicle’s wheels from locking up while breaking,
which can cause skidding and subsequent loss of control. Now, ABS
systems are being further enhanced by mechatonic systems to further
improve breaking control. Specialty sensors that determine angles and
gyroscopes are being used to measure steering wheel angle and the
direction in which the vehicle is faced. When the angle of the wheel
does not coincide with the direction of the vehicle, the control system
will activate the breaks on the necessary wheels so that the vehicle
will continue in the direction that it is being steered. As automotives
become increasingly sophisticated, so will the mechatronic systems that
control them. Developments in mechatronic systems are fundamental
to the success of advanced driver assist technologies such as
self-driving and self-parking cars, as well as collision-avoidance
systems.
Although mechatronic systems are the leading force
of innovation in the automotive industry, they are also a major source
of failure due to their complexity. Therefore, it is imperative to test
the mechanical performance of sensors. The process of testing
components of mechatronic systems can be challenging because of their
complex geometries and size constraints. Companies that specialize in
the design, manufacturing, and testing of mechatronic components and
systems are engaged eligible activities and should apply for the
R&D Tax Credit.
The Key to Collaborative Robot
Integration
With improved technologies, many
manufacturers are making
use of collaborative robots. Despite the ability to increase
efficiency using high performance collaborative robots, the process of
integrating them into the factory environment is rather complicated.
Some collaborative robots, such as the Sawyer and Baxter robots
developed by Universal Robotics, are easily programmable by simply
guiding the robot’s arm. However, the biggest issue many
factories face is not the programming of the robots themselves, but how
necessary materials are delivered to them.
This is why mechatronic devices are crucial for the
integration of collaborative robots and other industrial automation
robots. Mechatronics engineers can analyze the capabilities and
limitations of a collaborative robot and determine what needs to occur
in order to accomplish a specified task. Usually the solution will
require the development of electromechanical machines that use sensors
to determine the location of materials or products and deliver them to
the robot.
For example, a factory owner wants to automate the
packaging of a product. Normally an operator would remove the product
from a machine after each cycle and place it on a manual roller
conveyor system where another worker subsequently packages the product.
In order to successfully automate this production process by
integrating a collaborative robot, there exists a need to be able to
move the product from the machine and down the line. A solution
to the problem might be to invest in a prefabricated factory robot on
the market that could retrieve the product, such as KUKA arms. Or, if
the removal and transport of the product is not that complicated, the
task might be better accomplished by the development of a relatively
simple custom mechatronic machine.
Another instance where mechatronics can play an
important role in the integration of collaborative robots is the
manipulation of products in a way that the robot can reliably handle a
material. Consider a disk- shaped product with many holes in it. Such a
product is not easily manipulated by mechanical or pneumatic means.
Developing a device that features mechatronic systems to enable the
flipping and stacking of a disk-shaped product would allow a
collaborative robot to use a simple claw attachment to pick up the
disks from the sides.
In the years to come factories across the United
States will increase their automation efforts in order to remain
competitive. Any company integrating automation equipment into their
manufacturing processes are engaged in R&D eligible activities.
Mechatronics and the Biomedical Industry
Mechatronics is drastically
changing the landscape of
the medical sector. With more intelligent innovations being made
regularly, doctors and medical professionals are able to work with
stronger and more reliable medical equipment. Almost all
medical instruments involve some sort of mechanical interface that
interacts with the patient. Sensors interpret mechanical feedback which
then produces data that can be cleaned and manipulated using computer
algorithms until the data is refined enough to be useful to the
operator.
Machines like the da Vinci Surgical System; an
assisted robotic surgery device, produced by Intuitive Surgical,
enables doctors to perform complex surgeries from a remote location.
The eletromechanical elements of the system work in perfect harmony
with a series of sensors to give the operator complete control of the
robot’s arms and features optics that enable up to 25-micron
resolution, which allows surgeons to have greater control during
procedures than ever before. With the advent of the da Vinci Surgical
System, remote surgery is now possible. This means that one day the
best doctors in the world might have the ability to conduct several
surgeries all over the world in one day.
Some of the most significantly life changing
technologies in the medical industry are coming from the prosthetics
sector. Mechatronic control systems are giving prosthetics
functionality that has never been seen before. Mechanical and
electrical elements coupled with advanced sensors are enabling
prosthetics to become smart devices.
In modern prosthetics, myoeletric
sensors pick up muscle contractions. The data picked up from these
sensors is then amplified and processed digitally before being
translated into motor command. Modern prosthetics are designed
with high precision DC motors that transmit torque to transmission
gearheads, resulting in linear force that is stored in a compressed
spring. The force in the spring can then be released in calculated
movements when directed by the control system. Electromechancial
devices provide enhanced gait compared to prosthetics that operate
using only using mechanics. Enhanced gait capabilities stem from
numerous three-axis accelerometers and multiple microprocessors, which
calculate the angle between the foot and ground.
The demand for biomechatronic devices are at an all-time high and show
no signs of slowing down. With increasing technological advancements in
recent years, biomechatronic researchers have been able to construct
prosthetic limbs that are capable of replicating the functionality of
human appendages as well as help further research towards understanding
human functions. However, despite this demand, biomechatronic
technologies struggle within the healthcare market due to high costs
and and lagging insurance reimbursement procedures. Additionally,
biomechatronic devices still face mechanical obstructions, suffering
from inadequate battery power, consistent mechanical reliability, and
neural connections between prosthetics and the human body.
Conclusion
Mechatronic systems currently, and will continue to, play a key role in
modern technologies. Companies that engage in the development or
improvement of any product that contains mechanical and electrical
systems can expect to be eligible for R&D Tax Credits.
