Finished Edge Technology LLC has secured a major milestone in the Real Estate Development industry with a newly patented manufacturing technique for flooring accessories. This innovation focuses on a recent patent, titled ‘Luxury vinyl plank stair noses and other moldings’, which won Swanson Reed’s Patent of the Month for January 2026 because it is an outstanding invention in this industry. The patent describes a molding that is made from a first flooring plank. A first groove is formed into the first flooring plank with a first flat bottom surface, and a second groove is formed with a second flat bottom surface. The plank is folded at these grooves, allowing a second flooring plank to be disposed adjacent to the molding so that the color and pattern of both planks perfectly match.
Advancing Flooring Manufacturing
This breakthrough is not just a commercial success but a prime example of activities that can qualify for the U.S. Research and Development (R&D) Tax Credit. The R&D tax credit rewards companies that invest in developing new or fundamentally improved products and processes. Here is how the development of this luxury vinyl plank molding satisfies the IRS’s 4-Part Test for R&D tax credits:
- Permitted Purpose: The objective was to create a new and improved product—a stair nose molding that seamlessly matches adjacent flooring by utilizing the actual floor planks, thereby solving the industry-wide problem of mismatched transition pieces.
- Technological in Nature: The development process relies on the hard sciences, specifically materials science and mechanical engineering, to understand how luxury vinyl composite cores and wear layers behave when cut and folded.
- Elimination of Uncertainty: At the outset of the project, the company faced technical uncertainties regarding how to machine flat-bottomed grooves to precise depths without snapping the plank’s core or tearing the top decorative wear layer during the folding process.
- Process of Experimentation: The engineering team likely engaged in systematic trial and error, testing various router bit shapes, groove depths, folding techniques (such as applying targeted heat), and adhesives to finalize a durable design.
3 Practical R&D Applications that Meet the Tax Credit Rules
- Prototyping Groove Geometries and Tolerances: Iterative testing and design of the cutting profiles to achieve the exact “first flat bottom surface” and “second flat bottom surface.” This involves experimenting with CNC machining variables to ensure the luxury vinyl plank can fold precisely at 90-degree angles without structural failure.
- Material Behavior and Environmental Stress Testing: Conducting physical stress tests on the folded vinyl moldings. Engineers would evaluate how the folded joints hold up to heavy foot traffic, impact, and fluctuating temperature and humidity conditions typical in real estate environments.
- Development of Specialized Bonding Techniques: Experimenting with different chemical adhesives, binding agents, or thermal welding processes to permanently secure the folded grooves in their final molding shape. This requires formulation testing to ensure the adhesive provides structural integrity without degrading the vinyl material over time.
