you are wrong my friend. look at 3/31/12 financials, R&D went from $72 million to $187 million in 3/31/12. thats a 160% change!! this is operating expenses. has nothing to do with any one time expenses.
For example, in 2011 Zynga (Nasdaq: ZNGA) lost $404 million. But when we look at its statement of cash flow, we see that $600 million in expenses was stock-based compensation expense – which is a non-cash item. It still needs to be accounted for on to determine profitability, but it doesn’t represent cash going out the door in the same way paying employees’ salaries does. So that $600 million gets added back to cash flow. After a few other small adjustments, the company’s cash flow from operations was $389 million.