us-gaap:ResearchAndDevelopmentExpense
Research and Development Expense.
us-gaap:ResearchAndDevelopmentExpense is the XBRL concept for “Research and Development Expense”. The taxonomy defines it as: The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.
- Taxonomy
- us-gaap
- Statement
- Income statement
- Units
- USD
- Companies with values
- 4
Reported annual values
| Company | Fiscal period end | Value | Form | Accession |
|---|---|---|---|---|
| Apple Inc. | 2025-09-27 | $34.55B | 10-K | 0000320193-25-000079 |
| 2024-09-28 | $31.37B | 10-K | 0000320193-25-000079 | |
| 2023-09-30 | $29.92B | 10-K | 0000320193-25-000079 | |
| AXT INC | 2025-12-31 | $0.01B | 10-K | 0001437749-26-008612 |
| 2024-12-31 | $0.01B | 10-K | 0001437749-26-008612 | |
| 2023-12-31 | $0.01B | 10-K | 0001437749-26-008612 | |
| Microsoft Corporation | 2026-06-30 | $35.56B | 10-K | 0001193125-26-323660 |
| 2025-06-30 | $32.49B | 10-K | 0001193125-26-323660 | |
| 2024-06-30 | $29.51B | 10-K | 0001193125-26-323660 | |
| NVIDIA CORP | 2026-01-25 | $18.5B | 10-K | 0001045810-26-000021 |
| 2025-01-26 | $12.91B | 10-K | 0001045810-26-000021 | |
| 2024-01-28 | $8.68B | 10-K | 0001045810-26-000021 |
Query ResearchAndDevelopmentExpense through the API
Request a company’s facts filtered to this concept and unit. Every observation keeps its period, form, filing date and accession number so you can trace it to the filing.
curl "https://sec-api.dev/api/v1/facts/320193?taxonomy=us-gaap&concept=ResearchAndDevelopmentExpense&unit=USD&limit=10" \
-H "Authorization: Bearer $SEC_API_KEY"Companyfacts API guide · Filing-level XBRL instance guide
Questions
What does ResearchAndDevelopmentExpense mean in XBRL?
us-gaap:ResearchAndDevelopmentExpense is the XBRL concept for “Research and Development Expense”. The taxonomy defines it as: The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.
Why do two companies use different revenue concepts?
Companies choose the most specific concept for what they report. Since ASC 606 many use RevenueFromContractWithCustomerExcludingAssessedTax rather than Revenues, so a cross-company revenue series has to check several concepts.
Why can the same period appear in several filings?
Comparative periods are repeated in later reports and sometimes restated. companyfacts keeps every observation with its accession number; this page shows the most recently filed value per period.
Plain-text version for agents and LLMs: /xbrl-concepts/us-gaap/research-and-development-expense.md
Independent. Not affiliated with, endorsed by, or sponsored by the U.S. Securities and Exchange Commission. Data is reproduced from public SEC filings and datasets. Not investment advice.