In the context of R&D statistics, the business enterprise sector comprises:
• All resident corporations, including not only legally incorporated enterprises, regardless of the residence of their shareholders. This group includes all other types of quasi-corporations, i.e. units capable of generating a profit or other financial gain for their owners, recognised by law as separate legal entities from their owners, and set up for purposes of engaging in market production at prices that are economically significant.
• The unincorporated branches of non-resident enterprises are deemed to be resident because they are engaged in production on the economic territory on a long-term basis.
• All resident non-profit institutions (NPIs) that are market producers of goods or services or serve business.
• This sector comprises both private and public enterprises.
OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development.
To break down R&D expenditure by sector of performance and source of funds. Also to break down R&D personnel by sector of employment