Current Operating Costs
NSF 95-304

Current Operating Costs

Funds used for R&D refer to current operating costs. These costs consist of both direct and indirect costs. They include not only salaries, but also fringe benefits, materials, supplies, and overhead. The R&D costs include depreciation, insofar as this information is available to respondents. Capital expenditures are excluded by definition in the surveys of the industry and academic sectors. Under the accounting practices of some Federal agencies, obligations for capital items may be included.

For universities and colleges, R&D data are for separately budgeted expenditures only. Consequently, these data exclude that portion of salaries for research time or other research expenses financed by funds not specifically earmarked for R&D from State and local governments and other non Federal sources, including endowments.

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