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Technology companies: Key accounting & tax strategies for R&D expenses
May 8, 2025 @ 1:00 pm – 2:00 pm EDT
Technology companies investing in software development for internal or external use face a variety of accounting and tax rules for research and development (R&D) expenditures. In addition, confusing tax regulations make it difficult to properly claim the tax benefits from these investments. This challenge arises from overlapping and sometimes contradictory tax rules and accounting guidelines.
While many taxpayers are comfortable with the Generally Accepted Accounting Principles (GAAP) guidelines, the tax rules of IRC Section 174 capitalization and IRC Section 41 R&D tax credits are more nuanced, requiring costs to be categorized differently. During this webinar, our specialists will help you understand the three primary avenues to approaching R&D expenditures.
Learning objectives:
- Understand the financial reporting guidelines for software development under GAAP and overlap with tax requirements.
- Differentiate between the treatment of R&D expenditures under IRC Section 174 amortization of research and experimental expenditures and IRC Section 41 Credit for increasing research activities.
- Apply tax rules to categorize software development R&D costs accurately and maximize potential R&D tax credit incentives.
For more information regarding program cancellation policies, please visit our webinar website or contact our offices at 248-352-2500.
Staff wishing to express complaints regarding this training should contact the Learning Team at 248-223-3881.
Plante & Moran, PLLC, is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or by visiting the website: nasba.org
