This publication provides definitions of research and development from several U.S. and international sources.

The first section (I) presents statistical definitions of R&D from the Organisation for Economic Co-operation and Development (OECD) Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development. The next three sections are organized by sectors of the U.S. economy that perform or fund R&D—businesses (II), the federal government and state governments (III), and academic and nonprofit organizations (IV). Sources for definitions of R&D include the Office of Management and Budget (OMB), federal procurement, tax and accounting guidance, and surveys from the National Center for Science and Engineering Statistics (NCSES), National Science Foundation (NSF). The last section (V) presents R&D definitions from statistical manuals on National Accounts and globalization.

R&D definitions are provided unedited as they appear in their original sources. Unless otherwise noted in the body of the publication, the definitions were downloaded in April and May 2017.

For more information, contact:

Francisco Moris
National Center for Science and Engineering Statistics
National Science Foundation
2415 Eisenhower Avenue, Suite W14200
Alexandria, VA 22314

703-292-4678
fmorisor@nsf.gov