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Case study

R&D Tax Credits for AI and Robotics

Case study: Robust 3D Perception for Robotic Picking

An example of how Lister prepares R&D tax relief evidence for an AI and robotics project.

Paylists’ powerful AI, Lister, reads the project data, searches published work and recommends an answer to each question below, with supporting references.

How Lister prepared these answers
  1. 01Reads project dataStages, timesheets, costs, tests and documents recorded in Paylists.
  2. 02Searches published workOpenAlex, Europe PMC, PubMed, arXiv, Crossref, OSTI, NASA NTRS, NIST and other sources.
  3. 03Recommends answersEach answer is supported by references for your team and R&D tax advisor to review.
Main question

What is the R&D aim of the project?

  1. Lister recommended answer

    To develop a robotic perception system capable of estimating object pose accurately enough for autonomous picking under changing real-world conditions.

Main question

What was the scientific or technological uncertainty?

  1. 01

    Describe exactly which uncertainties you need to resolve

    Lister recommended answer

    Whether pose accuracy can remain within the required limit when lighting, clutter, surface reflectivity, orientation and object geometry change.

  2. 02

    Describe what made it a project to resolve a specified uncertainty

    Lister recommended answer

    3D cameras and object-pose algorithms already existed, but published performance could not establish robustness under the project's nuisance conditions.

  3. 03

    Describe the steps you plan to take to resolve them

    Lister recommended answer

    Establish ground-truth poses, vary lighting and object presentation, test alternative filtering and registration algorithms and validate on unseen objects.

  4. 04

    What difficulties are foreseen for the project

    Lister recommended answer

    Reflective surfaces, occlusion, low geometric texture and inconsistent depth data can cause systematic pose errors.

  5. 05

    Information about any major changes to the aims, or new uncertainties that have been encountered, while running the project.

    Lister recommended answer

    Testing may reveal that the dominant limitation changes from sensor noise to segmentation or registration under specific object classes.

  6. 06

    How the uncertainties and other challenges were overcome (or not).

    Lister recommended answer

    Changes would be frozen and independently validated against new objects and changed nuisance conditions.

Main question

What advance in science or technology was sought?

  1. 01

    A review of the current state of knowledge

    Lister recommended answer

    NIST had already documented significant robotic-perception performance challenges involving lighting, geometry and object properties.

  2. 02

    How the project sought an advance in a qualifying area of science or technology

    Lister recommended answer

    The project sought a measurably more robust perception capability across the defined picking envelope.

Outcome

What was the result, and what evidence is still needed?

Result

The final system met pose accuracy on the validated object and lighting classes but retained an identified boundary for highly reflective objects.

Conclusion

The advance is a bounded perception capability, not the general use of AI or machine vision.

Evidence still needed

Ground-truth methodology, sensor configuration, object set, lighting conditions, error distributions, failed picks and frozen model versions.

References

Supporting references

  1. NIST, A Standards Roadmap for 3D Imaging in Robotic Assembly Applications.

    nist.gov ↗
  2. NIST, Filtering Organized 3D Point Clouds for Bin Picking Applications.

    nist.gov ↗
  3. NIST, Perception Performance of Robotic Systems.

    nist.gov ↗
Paylists

What does Paylists record for this project, and who reviews it?

Paylists records the project stages, timesheets, costs, tests and documents, and Lister recommends an answer to each Additional Information Form question with supporting references. Your team, your competent professional and your R&D tax advisor can log in to review them.

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