I like the idea of separating accounting for research and development from buying the actual weapons or systems.
A new weapon system rolls in R & D into the weapons buy, making it look like actually building the weapons is really expensive.
In reality, the R & D are sunk costs and the purchase should start with a clean slate financially.
Otherwise we get the odd situation of a weapon being cancelled because it is too expensive but then using the technology from that cancelled weapon in a new system that magically comes in under budget (because it had access to that technology).
But we have to wait years for the new weapons now in a different form. Why not just figure out the cost of the first weapon as build-only and see if it is affordable?