In the context of R&D statistics, the Higher education sector comprises:
• All universities, colleges of technology and other institutions providing formal tertiary education programmes (i.e. ISCED levels 5, 6, 7, or 8), whatever their source of finance or legal status.
• All research institutes, centres, experimental stations and clinics that have their R&D activities under the direct control of, or are administered by, tertiary education institutions.
OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development.
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.