Capitalised computer software includes the costs of computer software that is used in the performance of R&D for more than one year. It includes long-term licences or the acquisition of separately identifiable computer software, including programme descriptions and supporting materials for both systems and applications software. The production costs (e.g. labour and materials) of internally produced software should be reported. Software from external vendors may be obtained through the outright purchase of rights or licences to use. Software used or licensed for one year or less should be reported under current expenditures.
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.