Tesla Q3 2026 Earnings: Gross Margin Rebounds to 19.6% While R&D Jumps 69%
Tesla's Q3 2026 gross margin rebounded to 19.6% on flat $28.05B revenue, but a 69% R&D jump cut operating income 56% and net income 43% to $787M.
#r-and-d
R&D
Research and development tax credits, Section 174 and Section 174A expensing, and innovation accounting
GAAP vs. IFRS: How US and International Rules Differ on Revenue, Inventory, Leases, and Development Costs
GAAP allows LIFO and expenses R&D; IFRS bans LIFO and capitalizes development — four framework gaps that change reported profit, and records that survive both.
Capitalization vs. Expensing: When to Capitalize Software Development, Subscriptions, and Cloud Infrastructure Costs
Capitalize application-development costs under ASC 350-40 and expense SaaS subscriptions; Section 174 tax rules diverge, so track both.
Provisional Patents for Small Inventors: What $65 Buys and the 12-Month Deadline You Cannot Extend
A provisional patent application costs $325, $130, or $65 depending on entity size, establishes a priority date, and lets you say "patent pending" — but it is never examined and goes abandoned exactly 12 months after filing, a statutory deadline that cannot be extended. Here is what to file, how to qualify for micro-entity status, and how to track the costs.
MiniMax H1 2026 Earnings: $116.6M Revenue, a $293.0M Adjusted Loss, and a New Balance Sheet
MiniMax reported $116.6M of H1 2026 revenue, up 283.1% and more than its entire FY2025 result, as Open Platform revenue grew 703.1% to become 63.4% of the mix. IFRS net loss narrowed 11% to $358.0M only because fair-value charges on pre-IPO preferred shares fell $222.9M; adjusted net loss more than doubled to $293.0M as R&D reached $296.9M — twice the incremental revenue — while the January listing converted a $3.6B preferred-share liability into $1.35B of positive equity. The full income statement and balance sheet are reconciled in a public Beancount ledger.
Section 174A Is Back: How OBBBA Restored Immediate R&D Expensing for Small Businesses in 2026 (and the New Form 6765 Reporting Rules)
OBBBA created Section 174A to permanently restore immediate expensing for domestic R&E after Dec 31, 2024. Learn the retroactive window that closed July 6, 2026, the new mandatory Form 6765 Section G for 2026, and how to tag domestic vs foreign costs by business component.