Energy resistance or incorporeal first

[serithal]

I'm going to be running an encounter with a creature that is incorporeal and has energy resistance, my question is about the order of operations for the reduction of damage from spells, would the damage be halved because the caster is corporal before it's reduced by energy resistance or after

[Pizza Lord]

Reduce the damage for being incorporeal first (50%), then any remaining energy damage is reduced by their resistance.