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.
In the context of R&D statistics, the Government sector consists of the following groups of resident institutional units: • All units of central (federal), regional (state) or local (municipal) government, including social security funds, except those units that provide higher education services or fit the description of higher education institutions (see the definition of Higher education sector). • All non-market NPIs that are controlled by government units that are not part of the Higher education sector. • This sector does not include public corporations, even when all the equity of such corporations is owned by government units. Public enterprises are included in the Business enterprise sector.