research and experimental development comprise creative work undertaken on a systematic basis in order to increase the stock of knowledge, including knowledge of man, culture and society, and the use of this stock of knowledge to devise new applications
Intra-mural expenditures are all expenditures for R and D (Research and Development) performed within the unit, regardless of the source of funds. R and D must be distinguished from expenditures for a wide range of related activities. The following are therefore excluded from R D expenditure:
- expenditures on education and training,
- expenditures on other scientific and technological activities (e.g. information services, testing and standardisation, feasibility studies, etc.),
- expenditures on other industrial activities (e.g. industrial innovations n.e.s.),
- expenditures on purely financing activities (other administration and other indirect supporting activities are included).
Intra-mural expenditures are valued at production cost and include all operating costs including the labour cost and capital expenditure.
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