Types of costs of R&D include individual current and capital cost categories for intramural R&D. Types of current costs include labour costs for internal R&D personnel and other current costs (for external R&D personnel, purchases of services, purchases of materials, and other costs not elsewhere classified. Types of capital costs include land and buildings, machinery and equipment, capitalised computer software and 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.