R&D isn't included in Professional Fees - that is just basic GAAP principles.
Only on OWCP would anyone try and convince others that Professional Fees are part of R&D.
Dr. Yehuda Baruch is supposed to be a employee of OWCP - Director of Research and Regulatory Affairs but now he is being paid for R&D - LMAO! This storyline is getting more conviluted with each post.
So how much is stock based compensation and how much cash to Sheba? LOLOL!