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Definition: Land and buildings for R&D

Frascati Manual

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 major improvements, modifications, and repairs. Organisation for Economic Co-operation and Development (OECD), "Main Definitions and Conventions for the Measurement of Research and Experimental Development (R&D). A Summary of the Frascati Manual 1993", OECD, Paris, 1994, p.21
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