Definition: Intramural R&D expenditure

Category: Structural business statistics

Intra-mural expenditures are all expenditures for R&D (Research & Development) performed within the unit, regardless of the source of funds.

R&D must be distinguished from a wide range of related activities. The following are therefore excluded from R&D expenditures:

- expenditures of education and training;
- expenditures on other scientific and technological activities (e.g. information services, testing and standardisation, feasibility studies etc.);
- expenditure on other industrial activities (e.g. industrial innovations n.e.s);
- expenditure on purely financing activities (other administration and other indirect supporting activities are included).

Intramural expenditures are valued at production cost and include all operating costs including the labour cost and capital expenditure.