R&D Expense
Research and development spending. Under US GAAP, expensed immediately as incurred (ASC 730). Under IFRS, development-phase costs meeting specific criteria may be capitalised. Absent for filers with no R&D activity (e.g. Coca-Cola, Moody's).
Representative XBRL tag
ResearchAndDevelopmentExpense
Related terms
Metrics on this page are computed by Moatkeep from reported filings and market data and are estimates: they depend on modelling choices (e.g. period alignment, share counts, currency) and on the underlying data being correct. Definitions are in the glossary. Figures are not investment advice — see the full disclaimer.