The Nintendo Software Planning & Development Division (Japanese: 任天堂 企画開発本部 Hepburn: Nintendō Kikaku Kaihatsu Honbu, lit. Nintendo Planning and Development Division) (commonly abbreviated to Nintendo SPD) was a research, planning and development division housed inside the Nintendo Development Center in Kyoto, Japan. The division had two departments: Software Planning & Development Department, which primarily co-produced games with external developers; and Software Development & Design Department, which primarily developed experimental and system software. The division was created during a corporate restructuring in September 2003, with the abolition of the Nintendo R&D1 and Nintendo R&D2 departments.