Performers of R&D consist of statistical units that undertake (i.e. perform) R&D in each of the main sectors covered: Business enterprise, Government, Higher education and Private non-profit.
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. Also to break down R&D personnel by sector of employment.