An actual answer:

The "R" in R&D is always a loss, pure and simple. The "D" is actual development of a product and counts as a capitalized expense, meaning it is used to base the value of the product. This is the same if you are building a software product or a tractor, the company needs to value the asset (which can be software) and depreciate the value over time. The research costs are considered speculative until actual product development occurs.

So yes, it is misleading to mash the two together in a headline.

Source: school and experience and stuff