Other
Research and experimentation capitalization
3M Research and experimentation capitalization increased by 13.9% to $820M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 13.9%, from $720M to $820M.
Analysis
StatementBalance Sheet Statement
SectionOther
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ4 2021
Last reportedQ4 2025Feb 3, 2026
How to read this metric
An increase suggests higher R&D investment or changes in tax law allowing for longer deferral periods, while a decrease may indicate the realization of tax benefits or reduced R&D spending.
Detailed definition
This represents the capitalized costs associated with research and experimentation activities that are deferred for tax...
Peer comparison
Common in technology and manufacturing firms with heavy R&D spending; peers often report this under tax-related deferred assets.
Metric ID:
other_deferred_tax_assets_research_and_experimentation_c_4adbf8Historical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $0 | $418M | $595M | $720M | $820M |
| QoQ Change | — | — | +42.3% | +21.0% | +13.9% |
| YoY Change | — | — | +42.3% | +21.0% | +13.9% |
Range$0 – $820M
Avg YoY Growth+25.7%
Median YoY Growth+21.0%
Current Streak3+ quarters growth
Research and experimentation capitalization at Other Companies
Frequently Asked Questions
- What is 3M's research and experimentation capitalization?
- 3M (MMM) reported research and experimentation capitalization of $820M in Q4 2025.
- How has 3M's research and experimentation capitalization changed year-over-year?
- 3M's research and experimentation capitalization increased by 13.9% year-over-year, from $720M to $820M.
- What does research and experimentation capitalization mean?
- The value of research and development costs that are deferred to be deducted from future tax bills.