QUALCOMM Incorporated Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Basis of Presentation (Tables)

Basis of Presentation (Tables)

3 Months Ended

Dec. 30, 2012

Notes to Financial Statements [Abstract]

Share-based compensation expense, related to all share-based awards

Total estimated share-based compensation expense, related to all of the Company's share-based awards, was comprised as follows (in millions):



	Three Months Ended
	December 30, 2012			December 25, 2011
Cost of equipment and services revenues	$	20		$	20
Research and development	157			126
Selling, general and administrative	105			101
Share-based compensation expense before income taxes	282			247
Related income tax benefit	(62		)	(53		)
Share-based compensation expense, net of income taxes	$	220		$	194

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

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