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

Basis of Presentation (Tables)

6 Months Ended

Mar. 30, 2014

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						Six Months Ended
	March 30, 2014			March 31, 2013			March 30, 2014			March 31, 2013
Cost of equipment and services revenues	$	13		$	17		$	25		$	37
Research and development	163			156			336			313
Selling, general and administrative	75			95			171			201
Share-based compensation expense before income taxes	251			268			532			551
Related income tax benefit	(53		)	(48		)	(109		)	(111		)
	$	198		$	220		$	423		$	440