Where to place R&D on a model

In my downtime I am trying to do some modelling, working on a preliminary model for a client we are advising.

I'm going through the financial statements (print outs), building the model from scratch essentially using some of the models on our server as a reference.

The issue, as such, is on the client's financial statements they don't include R&D in Operating Expenses so it is not impacting EBITDA, Net Profit etc. on PnL.

Is this wrong? I BELIEVE I should be putting it in with Operating Expenses. If this is the case, is this company committing fraud?

4 Comments
 

check to see if they're capitalizing it elsewhere as an asset

"After you work on Wall Street it’s a choice, would you rather work at McDonalds or on the sell-side? I would choose McDonalds over the sell-side.” - David Tepper
 
Best Response

they can under certain accounting capitalize D once proven but rarely R (only in software i think) so you'd just see it as an intangible.

okay, then it may be in COGS. unlike D&A which is visible in the cash flow it may be hard to pin it down and they could hide it and aren't required to issue it as a separate line item.

"After you work on Wall Street it’s a choice, would you rather work at McDonalds or on the sell-side? I would choose McDonalds over the sell-side.” - David Tepper
 

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