Resource, you're incorrect with regard to the treatment of the Sanofi payment. It will have to amortized over a period of time based on how the accountants deem the contract is written. With regard to cost of goods sold, we can resonably speculate that the product being provided was not "saleable" and still in the development phase. If that is the case, then those costs would be lumped into the R&D number. Well that is how I would do the accounting.
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