I think this is a manifestation of bug 5169 (research cost changed on reload). When a game is saved whilst any research project with a non-integer cost is ongoing, the savegame thus produced appears to discard the fractional portion of the cost, rounding it down to the nearest whole number. When such a savegame is loaded, the total research cost is incorrectly lower - often significantly so - than when the game was saved.
Likewise, when the research projects that were ongoing when the game was saved are completed, the resulting reduction in total research cost is based on the erroneous costs taken from the save. This has the effect of correcting the cost somewhat, since new projects are charged at the correct, higher rate until the game is next loaded; but if the bug causing reductions in research costs has not been noticed, the fact that new projects are charged more than completed ones may be interpreted as a bug that causes new projects to be too expensive, whereas in fact it is the old ones that are too cheap.
The bug remains present in 1.05c, and can be demonstrated as follows:
- Begin the 1936 scenario as the USSR.
- Begin the 'Basic Wading Equipment' research project, from the Armour category.
- Due to the USSR's Technical Specialist, the project cost will have received a 5% discount, reducing total research cost to 5.70 IC.
- Save the game.
- Load the game just saved.
- Due to the bug, total research cost will now have been reduced to 5.00 IC.
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So i imagine that a fix is on its way : FIX PENDING 
