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by nl 4 hours ago
Page 6 of Google's 10K statement to the SEC[1] they are separate items. The line items are:

Cost of revenues Research and development Sales and marketing General and administrative

Take it up with the SEC I guess?

[1] https://s206.q4cdn.com/479360582/files/doc_financials/2026/q...

1 comments

I'm not saying that the SEC is stupid. They have a consistent way that they expect a corporation to do their books.

But for all practical intents and purposes, you can't just fire all your sales people and shut off your marketing firehose, and stop giving discounts, and expect revenue to remain steady in either the short, or the long-term.

You can shut down your R&D, and it will remain steady, at least in the short term.

I am clearly mincing terms that mean specific things, and I'm very sorry to do so. I am simply trying to communicate that generally speaking, OpenAI is currently spending ~$1.05 to make a dollar, and is also on top of that, spending ~$3.00 in R&D.

Now, I do think that it's likely that they can increase their prices to close that 5-cent gap.