Finance whizkids..
Would R&D expense line item cover all salaries and bonus of Engineering staff of a company?

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Not necessarily. Most glaring example coming to mind would be amort of capitalized development costs and if any part of the engineering staff is part of disc ops

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No

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R&d cost should ideally only be of the folks who are doing r&d. Engineering stuff could also be doing BAU work which shouldn't come under R&D expense.

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Lots of engineering is done outside of R&D.

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I think you meant to ask the Accounting Whizkids

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