Last week’s newsletter noted that Deltek had $24.36 million in sales and marketing costs, almost double the prior year’s $12.2 million. R&D spending of $16.1 million was up 46.4 percent from just under $11 million a year earlier. General and administrative spending reached $15.9 million, up 67.9 percent from $9.5 million. That helped drive Deltek to a fourth-quarter loss of $4.8 million, compared to $21.4 million in net income for 2009. Intuit spent $330 million on sales and marketing, a rise of 19.1 percent from $277 million a year ago. Spending on research and development hit $158 million, an increase of 9.7 percent from $144 million in last year's corresponding period. NetSuite is more complicated as it has been spending to gain market share and recognition throughout most of its history. However, it pumped money into hiring additional sales people last year as the economy improved.