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  "documentTitle": "Resideo Technologies, Inc. (REZI)",
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      "text": "The obvious effect of this reclassification is to improve Gross Margins which was a promoted long-term goal in 2021 that subsequently fell short.",
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      "text": "REZI has shifted its reporting of R&D three times. First, it reported these costs within Cost of Goods Sold, then within SG&A and now provides separate line-item disclosure. The obvious effect of this reclassification is to improve Gross Margins which was a promoted long-term goal in 2021 that subsequently fell short.",
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      "text": "Such costs are included in Cost of goods sold and amount to $139 million, $105 million and $120 million for the years ended December 31, 2019, 2018 and 2017, respectively. — 2019 10-K",
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