FWIW, somewhere recently (might even have been here), I saw a comment from someone who'd worked for a pharma company saying that in house, whenever they weren't sure where to charge something, they'd charge it to R&D. IOW, R&D is the great catch-all in those companies. The writer was suggesting that real R&D costs aren't anywhere near as high as the pharmas want us to believe.

Well, as I have already said, Andy worked for Smith Kline Beacham before he got into computers, so he is speaking from personal experience and that is where I got my information.