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TABLE 3.2.- PERCENT INCREASES IN R&D AND TENTATIVE TAX CREDIT FROM BUSINESS WEEK

COMPUSTAT-SEC COMPILATION—Continued

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Chemicals.
Conglomerates.
Containers
Drugs..
Electrical
Electronics..
Food and beverages
Fuel...
Information processing:

Computers...
Office equipment..

Peripherals, services.
Instruments.
Leisure time.
Machinery:

Farm, construction.

Industrial...
Metals and mining
Miscellaneous manufacturing.
Oil services and supplies.
Paper ......
Personal and home care.
Semiconductors...
Steel.......
Telecommunications.
Textiles and apparel.
Tires and rubber..
Tobacco.

Total in compilation .......

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TABLE 3.3.-R&D EXPENDITURES, 1980, 1981, AND 1982, BY AMOUNT OF R&D CATEGORY, FROM

COMPUSTAT TAPE

[Dollars in millions)

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Calculated on assumption of constant eligibility ratio of 0.6329144 for all firms in 1980, 1981, and 1982.

TABLE 3.4—TENTATIVE CREDIT AND CREDIT CURRENTLY CLAIMED, 1981 AND 1982, BY AMOUNT-OF

R&D CATEGORY, FROM COMPUSTAT TAPE

(Dollars in millions]

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Calculated on assumption of constant eligibility ratio of 0.6329144 for all firms in 1980, 1981, and 1982.
2 Assuming CRDCCL = TENTCR if FEDTAX > u; 0 it FEDTAX< 0 where FEDTAX =Federal income taxes currently payable.

TABLE 3.5.- DISTRIBUTION AND PERCENT INCREASES OF R&D AND TENTATIVE CREDIT, " BY

AMOUNT OF R&D CATEGORY, FROM COMPUSTAT TAPE

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Calculated on assumption of constant eligibility ratio of 0.6329144 for all firms in 1980, 1981 and 1982.

TABLE 3.6.—R&D AND TAX CREDIT SITUATION BY NSF INDUSTRY AND R&D CATEGORIES, 1981,

FROM COMPUSTAT TAPE 1

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$1 (4) $13 (5)

$1 (2) $10 (5)

$3 (4)

$0 (0)

$13
(2)

$6
(5)
$35
(2)
$34

(5) $272 (4)

$7 (2) $192

6.8

$192
(17)
$18
(7)

$7
(6)
$457

(11) $1,658

(45) $820

$205
(23)

$36
(17)

$42 (10) $501

(21) $1,933

(53) $827

0.3
(-8.5)

34.5
(-6.1)

1.5
(-17.4

2.0
(-9.7)

.2
(-4.0)

0
NA

93.3 (33.9)

50.1 (56.5)

16.1 (18.9)

91.2 (14.2)

85.8 (19.0)

Chemicals.

Drugs.

(21.0)

14.1
(28.8)

.8
(10.5)

$5 (1)

(16) $1,077

(10)

(18) $1,274

(15)

.4
(-6.1)

99.2
(16.3)

84.5
(31.9)

15.1
(31.0)

Petroleum refining.

TABLE 3.6.-R&D AND TAX CREDIT SITUATION BY NSF INDUSTRY AND R&D CATEGORIES, 1981,

FROM COMPUSTAT TAPE 1 - Continued

1

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Rubber products.

Stone, clay. glass products........

Ferrous metals

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2.0

Nonferrous metals.

Fabricated metal products.......

Nonelectrical machinery.

Computers, office machinery.....

$50 (3) $24 (3)

$2 (3) $22 (2) $28

(6) $121 (18)

$5 (3)

$8 (3) $122

(1) $322 (5)

$5 (5) $161

(3) $16 (2) $78 (3) $21

$14
(2)
$30

(2)
$105

(6) $63 (4) $31 (2)

$1 (2) $25 (7)

Electrical equipment.

$271 (14) $114

(6) $119

(6) $86 (3) $81 (20) $741

(44) $2,608

(37) $954 (24) $243

(5) $415 (23)

$71 (11) $1,717

(9)

$7

(3) $1,195

(9) $143 (13) $828

(9)

Radios, TV's.

Communication equipment.........

$336 14.8
(19) (-3.7)
$169 14.2
(11) (-4.0)
$122

(9) ( - 15.2)
$123 17.9

(7) (-3.3)
$139 20.0
(28) (-0.8)
$967 12.5

(68) (-12.3)
$2,676 .2

(44) 1-10.8)
$993 8
(29) (-6.7)
$366 33.4

(8) (-1,7)
$762 42.3
(35) (-0.8
$162

(20) ( - 10.8)
$3,043 5.3
(17) (

( - 10.3)

68.1
(5) (-12.4)
$1,474 5.3

(18) (-12.3)
$202 10.2
(27)

(-7.0)
$855 3.0
(13) (-10.5)

$74 41.2
(22) (-13.3)
$828 4.9
(47) (-- 25.3)

$7 13.1
(8) (-28.2)

4.6
(18.1)

18.4
18.6

0
NA

11.8
(16.8)
21.4
(2.9)

10.9
(29.7)

2.3
(24.6)

3.1
(4.9)

3
(9.7)

3.3
(41.8)

53.2
(22.4)
38.3
(3.3)

0
NA

13.6
(123.2)

19.0
(27.7)

.1
(56.8)

.5
40.0

1.9
(27.2)

27.5
(13.2)

80.6 (18.3)

67.4 (10.5)

98.0 (19.1)

70.3 (10.2) 58.7 (8.1) 76.6 (20.2)

97.5 (16.0)

96.1 (10.8)

66.3 (24.0)

54.4 (28.3)

43.8 (37.4) 56.4 (3.1) 31.9 (28.4)

811 (10.5)

70.9 (21.0)

96.9 (18.7) 58.4 15.7 93.2 (28.9)

59.4 (104.9)

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2.0

Motor vehicles and parts .....

Other transportation.

$23

(4) $1,165

(5)

$0 (0) $200

(6) $38 (6)

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$43

Nonmanufacturing

$26 (3) $31 (4) $40 (14)

$1 (2)

(1)

$0 (1) $16 (5)

$2 (2)

(17) $772 (28)

$4 (4)

Uncoded

Total in compilation .....

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$15 (43)

$3 (11)

$444 (170)

$14
(38)

$632 17.9
(250) (-123)

$32 45.6
(92) (-22.0)

11.8
(33.6)

10.7
(241)

70.2
(21.4)

43.7 (45.3)

Under $1 million

TABLE 3.6.—R&D AND TAX CREDIT SITUATION BY NSF INDUSTRY AND R&D CATEGORIES, 1981,

FROM COMPUSTAT TAPE 1-Continued

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TABLE 3.7.-R&D AND TAX CREDIT SITUATION BY NSF INDUSTRY AND R&D CATEGORIES, 1982,

FROM COMPUSTAT TAPE 1

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Food,

$22

Textiles and apparel.

Lumber, wood, furniture.

Paper

Chemical

Drugs

Petroleum refining

$10
(1)

$4
(4)
$35
(5)
$25
(3)
$45
(8)

$0
(0)
$135

(3) $34 (4) $53 (5) $40 (5) $17 (1) $65 (10)

(7) $19 (3)

$0 (0) $75 (10) $1,265 (13) $13 (4)

$0 (0) $86 (3) $66 (3) $62

(2) $109 (5)

$5 (3)

$197
(15)

$18
(10)

$3 (5) $497

(8) $979 (32) $946

(14) $1,203

(12) $240 (12) $50 (3) $31 (2)

$3 (1) $59 (15)

$229 4.2
(23) (-9.6)

$41 9.6
(17) (-14.6)

$38 92.8
(10) (-110)
$597

4.2
(21) (-11.3)
$2,288 1.9

(53) (-26.9)
$959 0

(18) NA
$1,338 10.1

(15) (-15.7)
$360

9.5
(19) 19.7)
$169 31.3
(11) (-8.3)
$132

30.0
(9) (-8.6)
$129 13.2

(7) (-12.7)
$129 50.2
(28) (194)

9.8
(17.4)

45.5
(20.6)

0
NA

12.6
(14.3)

55.3
(23.6)

1.3
(51.0)

0
NA
23.9
(3.7)
39.0
(2.8)
46.8
(30.5)
84.6
(8.4)

3.8
(3.9)

86.0 (122)

44.9 (11.1)

7.2 (27.4)

83.2 (22.1)

428 (15.3)

98.7 (15.6) 89.9 (8.0) 66.7 (11.2)

29.7 (13.7)

23.2 (-20)

2.2 (13.9)

459 (109)

Rubber products.

Stone, clay, glass products........

Ferrous metals

Nonferrous metals

Fabricated metal product.

Nonelectrical machinery

Computers, office machinery .....

Electrical equipment..........

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Radios, TV's.

[blocks in formation]

Communication equipment.........

Electronic components......

TABLE 3.7.-R&D AND TAX CREDIT SITUATION BY NSF INDUSTRY AND R&D CATEGORIES, 1982,

FROM COMPUSTAT TAPE 1-Continued

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(8)

[blocks in formation]

9.6 (28.9)

8.9 (48.3)

48.1 (14.9)

Aircraft, missiles.

$17

$47

70.8

(8)

Scientific measuring

instruments Optical, surgical, and other

instruments. Other manufacturing

(7) $450

(4)

$301
(7)

$2
(1)
$797
(10)
$154
(12)
$486
(7)
$57
(15)
$543
(23)

$3 (3)

$12 (2) $31 (5) $44 (14)

$1 X

(3) $3,091 (128)

Nonmanufacturing

[ocr errors][subsumed]

(7.3) 51.2 16.2 63.4 (37.9)

54.4 (23.9) 49.4 (9.6) 52.7 (16.9)

Uncoded.

Total in compilation .....

(2) $6,480 (154)

$10.644

(310)

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TABLE 3.8-QUALIFIED R&D EXPENDITURES*, BASE, TENTATIVE CREDIT AND CREDIT CURRENTLY

CLAIMED, BY NSF INDUSTRY, 1981, FROM COMPUSTAT TAPE, MILLIONS OF DOLLARS

Industry

Credit currently claimed

(5)

Food..
Textiles and apparel
Lumber, wood, furniture..
Paper
Chemicals.
Drugs.
Petroleum refining..
Rubber products.
Stone, clay, and glass products
Ferrous metals ...
Nonferrous metals.
Fabricated metal products.
Nonelectrical machinery.
Computers, office machinery.
Electrical equipment.

7.5
1.0

7.4

(5)

(6)

(7)

$3,147 43.9
(17) (-3.3)
$20 67.0

(5) (-18.9) $1,657 26.4

(18) (-18.1)
$217 7.6
(27) (-10.5)
$948 1.2
(13) (-2.5)
$91

34.4
(22) (1.2)
$999 4.4
(47) (-11.8)

$6 12.1

(8) (-69.8) $20,215 15.3

(592) (-8.4)

46.6
(6.1)

24.1
(-7.0)

25.5
(71.5)

21.6
(16.5)
47.5
6.0

2.2
(10.8)

41.2
(21.3)
38.5
19.2)

32.1
(14.5)

$15,529 15.4

(66) (-7.2)
$3,999 13.1
(184) (-8.5)

$657 23.9
(250) (-22.0)

$29 39.2

(92) (-35.7) $20,215 15.3

(592) (-8.4)

32.1
(14.1)

33.6
(15.8)

22.3
(15.2)

14.9
(24.2)

32.1
(14.5)

Base

Qualified R&D

Tentative

credit

(2)

(3)

(4)

80.6 16.0 19.8 219.8 804.2 355.6 484.4 146.8 77.3 51.5 56.6 66.0 418.0 1,155.8

449.8

110.6 19.3 21.3 259.0 1,012.1

428.9 680.9 173.9 86.6 63.5 62.5 70.2 502.9 1,390.5

509.1

.4 10.0 52.0 18.3 49.2

7.1 2.5 3.1 1.6

.0 .2 9.0 42.3 18.2 41.9 6.7 1.7 3.1 1.3

1.0 20.0 56.8 14.7

1.1.

23.8 58.8 14.9

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