Other

Capitalized research expense

eBay Capitalized research expense decreased by 8.4% to $435.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 8.4%, from $475.00M to $435.00M. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryGrowth
SignalHigher is better
VolatilityStable
First reportedQ4 2021
Last reportedQ4 2025

How to read this metric

An increase reflects ongoing investment in R&D that creates a future tax shield.

Detailed definition

This captures the deferred tax asset created when research and development costs are capitalized for financial reporting...

Peer comparison

Common in tech and software sectors where R&D capitalization rules significantly impact tax reporting.

Metric ID: other_deferred_tax_assets_capitalized_research_expense

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$0.00$181.00M$334.00M$475.00M$435.00M
QoQ Change+84.5%+42.2%-8.4%
YoY Change+84.5%+42.2%-8.4%
Range$0.00$475.00M
Avg YoY Growth+39.4%
Median YoY Growth+42.2%

Frequently Asked Questions

What is eBay's capitalized research expense?
eBay (EBAY) reported capitalized research expense of $435.00M in Q4 2025.
How has eBay's capitalized research expense changed year-over-year?
eBay's capitalized research expense decreased by 8.4% year-over-year, from $475.00M to $435.00M.
What does capitalized research expense mean?
Tax savings expected in the future from the amortization of research costs that were capitalized.