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Comment & Response
April 2018

Methods Used to Assess Pharmaceutical Research and Development Costs

Author Affiliations
  • 1Center for Integration of Science and Industry and the Department of Natural and Applied Sciences, Bentley University, Waltham, Massachusetts
JAMA Intern Med. 2018;178(4):589. doi:10.1001/jamainternmed.2018.0110

To the Editor This letter addresses the methods in an Original Investigation titled “Research and Development Spending to Bring a Single Cancer Drug to Market and Revenues After Approval” by Prasad and Mailankody1 and published in a recent issue of JAMA Internal Medicine. Specifically, it calls attention to the fact that these methods do not appropriately apply accounting or finance standards, and, consequently, measure neither “spending” nor “revenues.”

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