# Qualified research expenses

> Qualified research expenses — What the credit is computed on: wages for qualified services — doing, directly supervising or directly supporting qualified research (all of a person's wages once that is 80% or more of them) — plus supplies used in the research, rented off-site computers, and 65% of contract research paid to others.

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

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**What is qualified research expenses?** In accounting, qualified research expenses means what the credit is computed on: wages for qualified services — doing, directly supervising or directly supporting qualified research (all of a person's wages once that is 80% or more of them) — plus supplies used in the research, rented off-site computers, and 65% of contract research paid to others.

## Also known as

- QREs

## Words this system refuses for it

- R&D spend
- §174A expenditures (broader)

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