Other

Research and experimentation capitalization

3M Research and experimentation capitalization increased by 13.9% to $820.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 13.9%, from $720.00M to $820.00M.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryCapital Allocation
SignalContext dependent
VolatilityModerate
First reportedQ4 2021
Last reportedQ4 2025

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_4adbf8

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value$0.00$418.00M$657.00M$720.00M$820.00M
QoQ Change+57.2%+9.6%+13.9%
YoY Change+57.2%+9.6%+13.9%
Range$0.00$820.00M
Avg YoY Growth+26.9%
Median YoY Growth+13.9%
Current Streak3+ quarters growth

Frequently Asked Questions

What is 3M's research and experimentation capitalization?
3M (MMM) reported research and experimentation capitalization of $820.00M 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 $720.00M to $820.00M.
What does research and experimentation capitalization mean?
The value of research and development costs that are deferred to be deducted from future tax bills.