42 Product research and development; Prototype research and development; Design, testing, and development of new products for others; Engineering; Engineering analysis, modeling, and simulations; Testing, analysis, and evaluation of the products of others to determine conformity with certification standards; Testing, analysis, and evaluation of products of others for the purpose of governmental agency approval; Software design and development, but excluding software design and development related to integrated circuits; Consultation services related to product research and development, prototype research and development, design, testing, analysis, and evaluation of new products and their development, testing, analysis, and evaluation of products of others for the purpose of certification, and testing, analysis, evaluation of products of others for the purpose of governmental agency approval, and software design and development, but excluding software design and development related to integrated circuits