Other current costs comprise non-capital purchases of materials, supplies, equipment and services to support R&D performed by the statistical unit in the reference year. Examples are water and fuel (including gas and electricity); books, journals, reference materials, subscriptions to libraries, scientific societies, etc.; imputed or actual costs of small prototypes or models made outside the statistical unit; and materials for laboratories (e.g. chemicals, animals, etc.). Other current costs include royalties or licences for the use of patents and other intellectual property rights, the lease of capital goods (machinery and equipment, etc.) and the rental of buildings to support R&D performed by the statistical unit in the reference year. The category of other current R&D costs also includes costs for computer software that is used in the performance of R&D for one year or less; costs associated with engaging persons such as on-site consultants who are not employed in the statistical unit but provide direct services that are integrated into the statistical unit’s R&D activities; cost for doctoral and master’s students not employed by the statistical unit (e.g. receiving research grant or scholarship tracked by or through the statistical unit); administrative and other overhead costs, i.e. office, information and telecommunications, utilities, insurance, and costs for indirect or ancillary services, i.e. storage; the use, cleaning, repair and maintenance of buildings and equipment; computer services; and the printing of R&D reports.
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.