Definition: R&D expenditure by sources of funds

Category: Research and development

R&D expenditure by sources of funds describes the origin of the R&D funding for a statistical unit. These transfers of R&D funds are measured in two ways:
- Performer-based reporting of the sums which one unit, organisation, or sector has received from another unit, organisation, or sector for the performance of intramural R&D.
- Source-based reporting of extramural expenditures which are the sums a unit, an organisation, or a sector reports having paid to another unit, organisation, or sector for the performance of R&D.

R&D funds are identified with two criteria: there must be a direct transfer of resources and this transfer must be both intended and used for the performance of R&D.