OPEX = SG&A + (R&D) + Depreciation + Amortization |
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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.
The R&D can be captured as COGS when executed as a service to another Business.
In some specific cases the R&D can be captured CAPEX and then Amortized (see R&D record in P&L).
OPEX normally include:
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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