Current costs (for R&D) are composed of labour costs and other current costs. Labour costs of R&D personnel consist of annual wages, salaries and all associated costs or fringe benefits. Other current costs comprise non-capital purchases of materials, supplies and equipment to support R&D.
OECD (2002), Frascati Manual: Proposed Standard Practice for Surveys on Research and Experimental Development, §360-361, 364.
To break down R&D expenditure by type of costs.