> In 2009, McAfee spent $839mn on SG&A and $325mn on R&D. Sure, the R&D number is less than SG&A, however: - SG&A number includes administrative expenses, paying rent for buildings, providing customer support etc.

Building rentals, fixed assets depreciation, services and energies used can go to COGS (R&D) if it is possible to allocate them to specific cost center. If you have building (or part of it) dedicated to developers, it will go to their cost center & COGS. Similarly their equipment and other items.

The SG&A part will have depreciations, rentals etc. only for sales & communication, IT, finance, HR, management and other support functions.

Well, my point is, that R&D in their PL is not only cash out wages. It includes all other costs incurred by R&D.