Interesting quote. I remember way back when when I took accounting classes. R&D expenses are treated differently in the US vs Canada under GAAP, unless it has changed. It is advantageous for the company to be able to expense it. Better impact on the bottom line. Other option is to capitalize, as is required in the US, I believe. That would refer to alot of JBIs internal costs. But, as the quote says, costs for equipment that is fabricated becomes part of the capital cost of the P2O plant. I would assume that "research and development plans" refers to the documentation that goes to fabrication vendors (machine shops).