Methods and standards / Concept Glossary / Expenditures in activities of internal R&D

Concept selected: Expenditures in activities of internal R&D


Defined as internal expenditure on R&D are all the amounts earmarked for R&D activities, carried out within the research department or unit, irrespective of the source of the funds. Expenditure incurred outside the department, but related to internal support tasks of R&D (acquisition of supplies for R&D, for example) is also included as internal R&D expenditure.


This is broken down into:
a) Current expenses: Within current expenses, a distinction is made between personnel expenses (which comprise the total personnel payments, including social insurance), and other current expenses.
b) Capital expenditure: This is the gross investment in fixed capital used by units in R&D programmes. These expenses may be on land and buildings, on equipment and instruments, on the acquisition of specific software for R&D, and other products of intellectual property specific to internal R&D.


Statistics on R&D Activities in the Business Sector. Methodology


Statistical operations

(enlaces al Inventario de Operaciones Estadísticas)

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