Consult income statement in:

• Capital IQ: Search by company name and look under income statement. Also, available as a screening variable.
   
• In WRDS, select COMPUSTAT/North America/ Fundamentals Annual. Select a date range and a company (Steps One and Two). For Step Three: Variables, select XRD - Research and Development Expense.

You may also consult: 

R&D Ratios & Budgets (print and CD-ROM editions).

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