Other

Section 174 R&E expenditures

Schering-Plough Section 174 R&E expenditures decreased by 25.8% to $3.82M in Q4 2025 compared to the prior quarter. This decline may warrant attention — for this metric, higher values are generally preferred.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryCapital Allocation
SignalHigher is better
VolatilityModerate
First reportedQ4 2024
Last reportedQ4 2025

How to read this metric

An increase reflects higher R&D investment being capitalized for tax purposes, which will provide future tax shields.

Detailed definition

This metric tracks deferred tax assets specifically arising from the capitalization and amortization of research and exp...

Peer comparison

Highly relevant for clinical-stage biotechs subject to current tax laws regarding R&D capitalization.

Metric ID: other_deferred_tax_assets_section174re_expenditures

Historical Data

2 periods
 Q4 '24Q4 '25
Value$5.15M$3.82M
QoQ Change-25.8%
YoY Change-25.8%
Range$3.82M$5.15M
Avg YoY Growth-25.8%
Median YoY Growth-25.8%

Frequently Asked Questions

What is Schering-Plough's section 174 r&e expenditures?
Schering-Plough (SGP) reported section 174 r&e expenditures of $3.82M in Q4 2025.
What does section 174 r&e expenditures mean?
Tax assets created by the requirement to amortize research and development costs over time instead of deducting them immediately.