abdm, It clearly states that today's announcement is the...

abdm,
It clearly states that today's announcement is the
culmination of extended testing and market
research .
Money is already spent as testing has been finalised.
Where does it appear though in the quarterly?
Where did the money come from and why doesnt it appear as costs?

It shows that PNO and OBJ are indeed going forward together, as I had suspected for a prolonged period now.
Hence the negotations of PNO management for Tripeptofen pipeline product developments and the recent patent release for one Tripeptofen product in Australia.

It appears as if OBJ is targeting this domestically first in conjunction with PNO, which already stated that discussions for International distribution of such product lines are progressing.
Jeff Edwards and Kevin Hammond in the UK will have a strong influence in this from their overseas base.

OBJ is obviously the generator for contacts and cash to get the pain relief product of PNO onto the market.

PNO's recent announcements have shown clear signs of progress in that area and my guess always was that OBJ will be the partner to get PNO over the line.
The money for this will come, and I agree here abdm, from licence deals expected to occur within this year for OBJ.

For insiders in OBJ's history and development programs, this is a clear indicator of cash deals coming up for OBJ within the next 2 to 3 months I would assume.