John,

I never thought of it that way. Great perspective! Thanks!

Doug Nix
d...@mac.com

“The last of human freedoms - the ability to chose one's attitude in a given 
set of circumstances.”  Viktor Frankl

"Freedom is not worth having if it does not include the freedom to make 
mistakes." Mahatma Gandhi



On 7-December-2012, at 02:32, John Woodgate wrote:

> Safety and EMC 3rd party testing costs are properly a marketing expense, 
> because they are incurred in order to be allowed on to the market. They are 
> not a charge on R&D, because the products work perfectly OK without the 
> testing.


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