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

Basis of Presentation (Tables)

9 Months Ended

Jun. 29, 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						Nine Months Ended
	June 29, 2014			June 30, 2013			June 29, 2014			June 30, 2013
Cost of equipment and services revenues	$	12		$	18		$	37		$	55
Research and development	174			166			510			479
Selling, general and administrative	88			96			259			297
Share-based compensation expense before income taxes	274			280			806			831
Related income tax benefit	(42		)	(58		)	(151		)	(169		)
	$	232		$	222		$	655		$	662