Definition: Capital expenditures for R&D

Frascati Manual

Capital expenditures are the annual gross expenditures on fixed assets used in the R&D programmes of statistical units. They should be reported in full for the period when they took place and should not be registered as an element of depreciation. 

They are composed of expenditures on:
 - Land and buildings
 - Instruments and equipment
 - Computer software
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2002: The measurement of scientific and technological activities - Proposed Standard Practice for Surveys on Research and Experimental Development", OECD, Paris, 2002

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