# Contract research expenses

> Contract research expenses — 65% of amounts paid to a non-employee for qualified research performed on the taxpayer's behalf under an agreement made before the work, where the taxpayer bears the cost even if the research fails; 75% for a qualified research consortium.

Source: https://lopifi.com/glossary/contract-research-expenses
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

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**What is contract research expenses?** In accounting, contract research expenses means 65% of amounts paid to a non-employee for qualified research performed on the taxpayer's behalf under an agreement made before the work, where the taxpayer bears the cost even if the research fails; 75% for a qualified research consortium.

## Words this system refuses for it

- contractor spend (only qualifying, US, at-risk work counts)

- **Category:** Research credit
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** qualified-research