Every year I have to gather documents as evidence of our R&D. The distinction from the accountants was that anything that was not BAU counted. So fixing a bug and supporting a production system did not count but developing a new feature would count.
I think your accounts are running a risk. Fixing a bug is really just "finishing" previous development work. Where do you draw the line. Which is a bug, a button that does something wrong; a button that does nothing; or a missing button?
