That makes sense they would capitalize it, but the amortization is still a tiny percentage. There's no way to slice this that isn't very little money spent on r&d compared to the profits. I used to work health care supply chain and r&d was never a major expense. The selling costs including buying employees boats to take doctors out on "as friends" because it didn't count as bribery if you didn't give the doctor the boat directly. Crazy shit