Definition: Current R&D expenditures

Category: Frascati Manual

Labour costs and other current costs (including for external R&D personnel) used in R&D. Services and items (including equipment) used and consumed within one year are current expenditures. Annual fees or rents for the use of fixed assets should be included in current expenditures. http://ec.europa.eu/eurostat/ramon/statmanuals/files/Frascati-Manual-2015_EN.pdf
Source:
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2015: The Measurement of Scientific, Technological and Innovation Activities - Guidelines for Collecting and Reporting Data on Research and Experimental Development", Paris, 2015
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