[maxnevermind]

> The reported 2025 figures include $7.5 billion in cost of revenue, $19.18 billion in research and development, $5.73 billion in sales and marketing, and $1.57 billion in general and administrative expense

Does training of new models go into RnD or cost? And subscription plans' subsidies, are those cost or sales and marketing?

[lrae]

> Does training of new models go into RnD

Pretty likely R&D, but obviously would need to be confirmed by OpenAI.

The original reporting includes this:

> The documents revealed how much OpenAI paid Microsoft for services. In the 2025 calendar year, OpenAI paid Microsoft $10.59 billion for “Research and development” expenses. We believe this most likely refers to the cost of training OpenAI’s models.

https://www.wheresyoured.at/exclusive-openai-financials/

[qsera]

Your comment made we wonder what happens when the AI company's new model does not have a dramatic improvement and have just knowledge updates, and majority of the users does not upgrade?

Given the enormous cost of training, would it be worth training new models then?

[maxnevermind]

> Given the enormous cost of training, would it be worth training new models then?

I'm not an expert, but is this even an option? I mean models must be refreshed with latest knowldge base periodically even without algo/design improvements, otherwise the lag become too noticeable and it will hurt users and their use-case.