2 TABLE 4.—QUALIFIED 1 R&D (QRD), BASE, TENTATIVE CREDIT AND CREDIT AVAILABLE, WITH AND WITHOUT CARRYBACK 1 Based on eligibility ratios of 6372 for 1980, 7237 for 1981 and 725 for 1982 and 1983. the smaller sets of firms in calculations for this and subsequent tables. 2 Numbers of firms with tax data necessary for "credit available" calculations were 599 in 1981, 586 in 1982 and 445 in 1983. Credits available were blown up by the ratios of tentative credit grand totals or category totals for the larger and TABLE 5.-QUALIFIED R&D (QRD), BASE, TENTATIVE CREDIT AND CREDIT AVAILABLE, WITH AND WITHOUT CARRYBACK, COMPUSTAT DATA, BY ASSET SIZE CLASS Total 760 13,793 10,040 37.4 947 793 899 83.7 95.0 6.5 1982 Under 1 Total 743 28,323 22,675 24.9 1,474 934 1,394 63.4 94.6 4.9 1983 Under 1. 1 to 9. 1 to 9. 10 to 99 100 and over 1 to 9. 10 to 99. 100 and over 10 to 99 100 and over 1 Based on eligibility ratios of .6372 for 1980, .7237 for 1981, and .725 for 1982 and 1983. 1 TABLE 6.-QUALIFIED R&D, BASE, TENTATIVE CREDIT, AND CREDIT AVAILABLE, CURRENT AND WITH CARRYBACK, BY ASSET SIZE CLASS, AS PERCENT OF TOTAL Credit available (1) 1981 (CRAVB) (2) (3) (4) (5) (6) (7) 0.2 0.2 0.1 0.1 0.2 3.3 3.3 3.6 3.4 4.1 Asset size class Percent of firms Qualified R&D (QRD) Tentative Base With credit (TENT) Current carryback (CRAVC) Under 1. 15.8 40.0 10 to 99 100 and over. Total Under 1. 10 to 99 100 and over Total. 16.2 40.9 31.2 21.1 11.7 Under 1 10.6 40.9 10 to 99 100 and over. Total 100.0 100.0 100.0 100.0 100.0 100.0 1 Eligibility ratio equals .6372 for 1980, 7237 for 1981, and 725 for 1982 and 1983. [Compustat data; dollars in millions] 101 $490 598 12,950 61 353 760 13,793 Credit available QRD/Base Tentative CRAVC/TENT CRAVB/TENT CRAVB QRD QRD Base -1 Current Carryback TABLE 7.-QUALIFIED1 R&D (QRD), BASE, TENTATIVE CREDIT AND CREDIT AVAILABLE, WITH AND WITHOUT CARRYBACK, BY GROWTH CLASS Number of Growth class firms credit (TENT) (percent) (percent) (percent) (percent) 0 to 100 percent. 0 to 100 percent. Less than 0.. 0 to 100 percent 1 Eligibility ratio equals .6372 for 1980, 7237 for 1981, and 725 for 1982 and 1983. TABLE 8.-QUALIFIED R&D (QRD), BASE, TENTATIVE CREDIT, AND CREDIT AVAILABLE, CURRENT AND WITH CARRYBACK, BY GROWTH CLASS, AS PERCENT OF TOTAL 1 Credit available (1) (CRAVB) (2) (4) (5) (6) (7) 1981 13.3 3.6 2.4 6.5 4.7 6.7 78.7 93.9 93.7 93.5 95.3 93.3 Growth class Percent of firms Qualified R&D (QRD) Tentative Base credit (TENT) With Current (GRAVC) carryback Over 100 percent. 0 to 100 percent. Less than 0. Total. Less than 0. Total. Over 100 percent. 0 to 100 percent. Less than 0. Total.. 100.0 100.0 100.0 100.0 100.0 100.0 1 Eligibility ratio equals .6372 for 1980, .7237 for 1981, and 725 for 1982 and 1983. |
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