Resource
Tax Trends: Research and development credits
Credit calculation methods
July 9, 2025 · Authored by Michelle Abel
Curious about how your business can benefit from research and development (R&D) tax credits? The following video breaks down the two main calculation methods—regular and ASC—so you can understand which one fits your company best. Whether your R&D spending is steady or fluctuates year to year, you’ll get clear, actionable insights to help you make the most of available credits. Watch our credit calculation methods video to gain clarity and confidence in your next tax planning decision.
The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely. The intended recipients of this communication and any attachments are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of this communication and any attachments.
