I don't know if Apple accounts for R&D the same way other normal companies, ones that don't have $60 billion in cash on hand, do. The company I work for expect

I don't know if Apple accounts for R&D the same way other normal companies, ones that don't have $60 billion in cash on hand, do. The company I work for expects each individual R&D effort to pay off and track that effort under a myriad of overhead/IRAD/misc charge numbers. Companies like Apple, Alphabet, and Microsoft just shovel money into that fire.