R&amp;D accounting for tech companies should somehow factor in M&amp;A spend as this is becoming the de facto way to &quot;generate&quot; research and IP for large tech companies.<p>&gt; Apple’s relative thriftiness extends to its vaunted advertising and marketing operations. The company spent $3.5 billion on advertising and marketing over the past four quarters, while Google spent about $8.8 billion in the past three. R&amp;D spending isn’t worthwhile if it never leaves the lab, says Tim Swift, a business professor at St. Joseph’s University in Philadelphia. “Apple’s products are going through some of the most effective and sophisticated marketing we’ve ever seen,” he says. “That’s the other half of what makes Apple the most productive R&amp;D spender.”<p>Surprising to see that Apple also spends less than 50% of what Google does in direct advertising. Amazing what kinds of costs you can cut when you have such strong marketing already built into the name, look, and design of your product.