DefinitionGovernment budget allocations for R&D (GBARD) encompass all spending allocations met from sources of government revenue foreseen within the budget, such as taxation. Spending...
DefinitionGovernment tax relief for R&D expenditures (GTARD) describes tax relief provisions that apply to taxpayers strictly as a result of their engagement in R&D performance and/or funding...
DefinitionGross national expenditure on R&D (GNERD) comprises total expenditure on R&D financed by a country’s institutions regardless of where the R&D is performed. As such, it includes...
DefinitionInternal R&D funds are the amount of money spent on R&D that originate within the control of and are used for R&D at the discretion of a reporting statistical unit. Internal R...
DefinitionInternal R&D personnel are persons employed by the statistical unit who contribute to the unit’s intramural R&D activities.Data sourceR&D surveys.Source definitionOECD (2015),...
DefinitionLabour costs, or compensation of employed personnel, comprise annual wages and salaries and all associated costs or fringe benefits, such as bonus payments, stock options, holiday pay,...
DefinitionLand and buildings include land acquired for R&D use (e.g. testing grounds, sites for laboratories and pilot plants) and buildings constructed or purchased for R&D use, including...
DefinitionMachinery and equipment cover major (i.e. capitalised) machinery and equipment acquired for use in the performance of R&D.Data sourceR&D surveys.Source definitionOECD (2015),...
