Really don’t understand what the classification is. It’s a one-off r&d expense that is controlled that has no alternative future use rather than a one off that isn’t controlled (extraordinary item). A development agreement is not under this, the ipr&d for the spin-off was done that way because it literally is a one off expense controlled by management that has no alternative future use. You keep commingling expense definitions.
“Likely paid to a school who then funneled the money to Sonny” now the school is involved in the hidden money transfer lmao.