Section 280-RICR-20-20-12.8 - Property Ceasing to QualifyA. Generally, the format for the computation of the research and development deduction to be recomputed as Rhode Island income when the property is used for purposes other than for research and development will be;1. Research and development deduction taken on property ceasing to qualify X Useful Life (in months) - Qualified Use (in months) = Useful life (in months)2. Research and development deduction recomputed is reportable as additional Rhode Island income for the year or years for which the deduction was allowed. Any tax that may be due as a result of this recomputation must be paid at the time of reporting such recomputation. 280 R.I. Code R. § 280-RICR-20-20-12.8