. r&d increased as a percent of sales by 0.6 of a percentage point , or $ 248 million , when comparing 2006 to 2005 . the 2006 spending included a $ 95 million in-process research and development charge ( discussed in note 2 ) and $ 75 million in restructuring actions ( note 4 ) . other spending increased approximately $ 78 million , representing an increase of approximately 6% ( 6 % ) compared with 2005