Kinda, they can classify the activity of the engineers project work as r&d, and capilise the appropriate amount on the balance sheet (i.e. does not show under r&d expenses). Over time that would then be shown as depreciation, not r&d. You can't captilise an engineers time that is maintenance work.

A quick look at Ubers annual report states they do not capitalise r&d costs and instead expense it as incurred.

Exactly. I just wasn’t about to write in all the details.