@wikipedia


OPEX  =  SG&A + R&D + Depreciation + Amortization


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 ] 




Expenses typically include:

  • Materials used in manufacturing and procurement of the Product

  • Labour used in manufacturing and procurement of the Product, including labour taxes

  • Liabilities related to manufacturing and procurement of the Product, such as royalty