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West Ashley Library
9 a.m. - 4 p.m.
Phone: (843) 766-6635
Main Library
9 a.m. - 6 p.m.
Phone: (843) 805-6930
Folly Beach Library
Closed for renovations
Phone: (843) 588-2001
John L. Dart Library
9 a.m. - 6 p.m.
Phone: (843) 722-7550
St. Paul's/Hollywood Library
9 a.m. - 5 p.m.
Phone: (843) 889-3300
Mt. Pleasant Library
9 a.m. – 6 p.m.
Phone: (843) 849-6161
Dorchester Road Library
9 a.m. - 6 p.m.
Phone: (843) 552-6466
Edgar Allan Poe/Sullivan's Island Library
9 a.m. - 6 p.m.
Phone: (843) 883-3914
John's Island Library
9 a.m. - 6 p.m.
Phone: (843) 559-1945
McClellanville Library
Closed for renovations
Phone: (843) 887-3699
Edisto Library
9 a.m. - 3 p.m.
Phone: (843) 869-2355
Wando Mount Pleasant Library
9 a.m. - 6 p.m.
Phone: (843) 805-6888
Otranto Road Library
9 a.m. - 6 p.m.
Phone: (843) 572-4094
Hurd/St. Andrews Library
9 a.m. - 6 p.m.
Phone: (843) 766-2546
Baxter-Patrick James Island
9 a.m. - 6 p.m.
Phone: (843) 795-6679
Bees Ferry West Ashley Library
9 a.m. - 6 p.m.
Phone: (843) 805-6892
Village Library
9 a.m. - 6 p.m.
Phone: (843) 884-9741
Keith Summey North Charleston Library
9 a.m. – 6 p.m.
Phone: (843) 744-2489
Mobile Library
9 a.m. - 5 p.m.
Phone: (843) 805-6909
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Understanding the Research and Development Credit.
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- Author(s): Cooley, Karen M. (AUTHOR); Pulliam, Darlene A. (AUTHOR)
- Source:
CPA Journal. Oct2019, Vol. 89 Issue 10, p44-47. 4p. 1 Color Photograph. - Source:
- Additional Information
- Subject Terms:
- Abstract: The activities treated as R&D in ASC 730 have many similarities with those covered by IRC sections 41 and 174, and thus the amount reported in the financial statements provides a starting point to identify R&D costs. The concept unit thoroughly explains various types of research and development costs under ASC 730 and how each type of cost relates to IRC sections 41 and 174. While the similarities between ASC 730, IRC section 41, and IRC section 174 far outweigh the differences, there are situations where ASC 730 includes some costs as R&D costs that do not qualify under either tax code section, and vice versa. This covers a multitude of contract costs, such as supplies, computer rental or lease costs, and contract costs for research performed in the United States. [Extracted from the article]
- Abstract: Copyright of CPA Journal is the property of New York State Society of Certified Public Accountants and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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