Other

Capitalized research and experimental expenditures

L3Harris Technologies Capitalized research and experimental expenditures decreased by 26.5% to $1.25B in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 26.5%, from $1.69B to $1.25B. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryOther
SignalHigher is better
VolatilityModerate
First reportedQ4 2021
Last reportedQ4 2025

How to read this metric

An increase indicates higher R&D investment that will provide tax shields in future periods as the costs are amortized.

Detailed definition

This reflects the deferred tax asset created when research and experimental expenditures are capitalized for tax purpose...

Peer comparison

Highly comparable among R&D-intensive firms, especially following recent changes to tax laws regarding R&D expense treatment.

Metric ID: other_deferred_tax_assets_deferred_expense_capitalized_r_65c82b

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$0.00$646.00M$1.13B$1.69B$1.25B
QoQ Change+74.1%+50.6%-26.5%
YoY Change+74.1%+50.6%-26.5%
Range$0.00$1.69B
Avg YoY Growth+32.7%
Median YoY Growth+50.6%

Frequently Asked Questions

What is L3Harris Technologies's capitalized research and experimental expenditures?
L3Harris Technologies (LHX) reported capitalized research and experimental expenditures of $1.25B in Q4 2025.
How has L3Harris Technologies's capitalized research and experimental expenditures changed year-over-year?
L3Harris Technologies's capitalized research and experimental expenditures decreased by 26.5% year-over-year, from $1.69B to $1.25B.
What does capitalized research and experimental expenditures mean?
Future tax deductions resulting from the capitalization of research and development costs.