...
R&D is normally expensed and captured under OPEX as a separate line in P&L.
The R&D can be captured as COGS when executed as a service to another Business.
In some specific cases cases the R&D can be captured as a CAPEX and then Amortized (see R&D record in P&L).
OPEX normally include:
- Rent
- Utilities
- Salaries/wages
- Business travel
- Property taxes
...