Citation please on the 120% number? The only times I've seen anything close to that it turned out that was the overall SG&A number as described in <http://pipe

Citation please on the 120% number? The only times I've seen anything close to that it turned out that was the overall SG&A number as described in <http://pipeline.corante.com/archives/2013/05/20/but_dont_drug_companies_spend_more_on_marketing.php> http://pipeline.corante.com/archives/2013/05/20/but_dont_dru.... But if you have a reliable source for this number, I would be very curious to see it. If you _are_ talking about SG&A, then I assure you that the government and publicly funded universities have SG&A numbers absolutely dwarfing their R&D spend.