Late night viewing leads to bad movies and bad dreams. I hope...

Late night viewing leads to bad movies and bad dreams. I hope that someone else can explain the good news that I can't see.

I decided to compare forecast for next Q with actual from last year:

R&D drops from 938 to 450
Product Manufacturing drops from 145 to 30
Marketing goes up from 58 to 100
Salaries and Corp go up from 1690 to 1750.

Seems the only thing this lot can do successfully is spend money on overheads.

Why has R&D dropped in Q4 by 50% from average of 900 for first 3 Qs of 2017. Is this simply an accounting treatment for ASX? Wonder how much the R&D tax forecast is for 2018. Given the failure to perform on the R&D one would believe that this should be the only thing to spend money on, yet less than 20% of the operational spend is said to be planned for spend on R&D. Please someone tell me I'm wrong.
Maybe there is a message here and one has to wonder whether it is:
'mini-MAD-maxi-SAD' - or even worse.
And now for something stronger to settle the nerves.