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Can you please show me how to calculate this: R&D/? (I cannot figure out how to do this) Step by step please. The percentage by

Can you please show me how to calculate this: R&D/? (I cannot figure out how to do this) Step by step please.

The percentage by which operating income would have increased had the entire R&D expenditure been recorded as an intangible asset instead of being charged to expense.

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