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).
Business / Business Administration / Financial Management / Financial Accounting / Profit and Loss (P&L)
[ CAPEX ] [ R&D record in P&L ]