As of Q4'25, SIRI's latest reported operating expenses show R&D Expenses at $0 and SG&A Expenses at $341M. This marks a significant drop in both categories compared to previous quarters, particularly for R&D, which had consistently ranged between $56M and $88M, and for SG&A, which had remained above $412M until this point. From Q1'23 to Q4'25, the overall trend for R&D Expenses has been volatile, peaking at $88M in Q4'23 before declining sharply to $56M in Q2'25 and ultimately dropping to $0 in Q4'25. SG&A Expenses have shown relative stability, fluctuating between $412M and $470M, but also experienced a notable decrease in Q4'25. The abrupt reduction in both expense categories in the latest quarter suggests a major operational shift or accounting change.