Capital R&D expenditures are the annual gross amount paid for the acquisition of fixed assets that are used repeatedly or continuously in the performance of R&D for more than one year. They should be reported in full for the period when they took place, whether acquired or developed in house, and should not be registered as an element of depreciation. The most relevant types of assets used for R&D for which capital R&D expenditures should be compiled are: • land and buildings • machinery and equipment • capitalised computer software • other intellectual property products.
OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development.
To break down R&D expenditure by type of costs.