Also means
to devise, to work out
Usage Note
Élaborer implies careful, systematic development of something complex — a plan, a theory, a recipe — and carries more deliberate effort than développer. The past participle élaboré is widely used as an adjective meaning 'sophisticated' or 'elaborate' (un repas élaboré). The noun élaboration (f) refers to the process of working something out.
Examples
"Ils ont élaboré un plan détaillé."
Natural Translation
They developed a detailed plan.

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