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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 R&D can be captured as COGS or as a CAPEX and then Amortized (see R&D record in P&L).

See also


Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)

CAPEX ] [ R&D record in P&L 


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