Extramural R&D is any R&D performed outside of the statistical unit about which information is being reported; its “funds for extramural R&D” should include only internal funds (not from external sources) provided to an outside unit for R&D performance including both where there is an expected compensatory delivery of R&D (exchange or purchase) and where no compensatory delivery is expected (transfer or grant). It may also be noted that such funds for extramural R&D often will include payments for costs other than for R&D, such as cost elements covering depreciation costs, performer profit, delivery charges, etc.
R&D surveys.
OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development.