OECD (2002), Frascati Manual: Proposed Standard Practice for Surveys on Research and Experimental Development, §184.
To break down R&D expenditure by sector of performance and source of funds. Also to break down R&D personnel by sector of employment.
• All departments, offices and other bodies which furnish, but normally do not sell to the community, those common services, other than higher education, which cannot otherwise be conveniently and economically provided, as well as those that administer the state and the economic and social policy of the community. Public enterprises are included in the business enterprise sector. • Non-profit institutions (NPIs) controlled and mainly financed by government, but not administered by the higher education sector.