Federal Funds Survey FY 1994, 1995, and 1996, Vol. 44

Technical Notes

Definitions - Research, Development, and R&D Plant

Research, development, and R&D plant include all direct, incidental, or related costs resulting from, or necessary to, performance of R&D and costs of R&D plant, defined as follows, regardless of whether the R&D is performed by a Federal agency (intramurally) or by private individuals and organizations under grant or contract (extramurally). R&D excludes routine product testing, quality control, mapping and surveys, collection of general purpose statistics, experimental production, and the training of scientific personnel.

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