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Depreciation & Amortization represent a Non-Cash Expenses.
R&D is normally expensed and captured under OPEX as a separate line in P&L.
In some specific cases a Development part of R&D or the whole cost of R&D can be captured as COGS or CAPEXas CAPEX and then Amortized (see R&D record in P&L).
See also
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