Unlike the RRC method, the ASC method doesn't require gross receipts as a component of the R&D tax credit calculation. Instead, it looks at qualified research expenses (QREs) over the previous three-year period. This allows companies that lack the historical records necessary to document their base amount to determine their eligibility and file for the R&D tax credit. Under certain scenarios, the ASC may even allow companies that are ineligible under the Regular Credit method to qualify for the R&D tax credit.