Funds for research and development were reported on a 3-year basis comparable with the 1994 budget, upon which the data were based. The amounts reported for each year, as already stated, are the obligations or outlays incurred in that year, regardless of when funds were authorized or received by an agency and regardless of whether the funds were identified in the agency's budget specifically for research, development, R&D plant, or some combination of the three.
The respondents reconciled the data reported to the Federal Funds Survey with the amounts for R&D they reported to the Office of Management and Budget for the 1994 budget.
Some agencies are not able to report the full costs of research and development. For example, the headquarters costs of planning and administering R&D programs of the Department of Defense (DoD) (estimated at a fraction of 1 percent of the agency's R&D total) are not included because this agency has stated that identification of the amounts is impracticable.
R&D plant data are also underreported to some extent because of the difficulty encountered by some agencies, particularly DoD and NASA, in identifying and reporting these data. DoD's respondents report obligations for the R&D plant funded under the agency's construction appropriation, but they are able to identify only a small portion of the R&D plant support that is within R&D contracts funded from DoD's appropriation for research, development, testing, and evaluation. Similarly, NASA respondents cannot separately identify the portions of industrial R&D contracts that apply to R&D plant; R&D plant data are subsumed in the R&D data covering industrial performance. NASA R&D plant data for other performing sectors are reported separately.