Special items is now called non-gaap. Some categories have been combined and that combination is reflected in description of the non-gaap section. While certain R&D agreements field is still the same. No indication of an accounting change that includes other items in the expense that were not already there before.
In fact previous mention on payment range for Certain R&D expense was between 0 and 61m. 65m represents 6.5% increase in cost. Could be inflation related, but hardly represents an accounting policy change where new costs have been added.
All this aside, it does look, especially considering that its a 1 in 610,000 chance that Sonnys loan via his investment firm would be same amount that Zimmer paid to acquire/use IP from a third-party. That third-party being Missouri S&T where Sonny has a ceramic research program developing hip/knee implants using Si3N4.
Also, according to a research paper recently posted, an arthroplasty device utilizing Si3N4, is pending clearance.
Also, according to Sintx recent 10k, Sintx is no longer developing a hip implant but instead components for hip implants. Suggesting that if a submission is pending its by a different company using a component of Sintx...like possibly MC2?
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