In "What's the word in the lab? Collaborate" (R&D Scoreboard, June 27), R&D expenses listed for Immunex Corp. included a one-time $346.4 million expense related to its merger with a unit of American Cyanamid Co. Excluding that expense, R&D would be $72.5 million, R&D per employee would be $92,711, and R&D as a percent of sales would be 59%.

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