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Federal and State Government R&D Description The Federal Acquisitions Regulations (FAR) were established to codify uniform policies for the acquisition of supplies and services by executive agencies. Basic research is defined in FAR Part 2–Definitions of Words and Terms, subpart 2.101 “Definitions.” Applied research and development are defi... May 19, 2022 www.ncses.nsf.gov/pubs/ncses22209 Reference Definitions of Research and Development: An Annotated Compilation of Official Sources | II. U.S. Business Enterprise R&D Notes Topic 730 covers R&D expense or R&D costs funded by the reporting entity. Accounting for the costs of R&D activities conducted for others under a contractual arrangement is part of accounting for contracts in general (see, for example, Topic 606). See also paragraphs 25-8 to 25-10 under 730-20-25... May 19, 2022 www.ncses.nsf.gov/pubs/ncses22209 Data Tables | Data Tables (Individual) Higher Education Research and Development: Fiscal Year 2020 | Technical Tables Imputed amounts for externally financed higher education R&D expenditures, by type of agreement: FY 2020 This publication releases data tables for the FY 2020 Higher Education Research and Development (HERD) Survey. The tables present data on research and development expenditures at higher education institutions across all academic disciplines and include R&D expenditures by institution, R&D field, ... December 27, 2021 www.ncses.nsf.gov/pubs/nsf22311 Analysis | Reports Academic Research and Development Education, Training, and Academic R&D Undergraduate and graduate students and postdoctoral researchers (postdocs) are vital to the academic R&D enterprise and constitute a significant portion of the individuals funded by research grants at many institutions (IRIS 2021). Education and training often go hand-in-hand with R&D performanc... September 14, 2021 www.ncses.nsf.gov/pubs/nsb20213 Data Tables | Data Tables (Individual) Higher Education Research and Development: Fiscal Year 2019 | Technical Tables Imputed amounts for externally financed higher education R&D expenditures, by type of agreement: FY 2019 This publication releases detailed tables for the FY 2019 Higher Education Research and Development (HERD) Survey, from the National Center for Science and Engineering Statistics (NCSES) within the National Science Foundation. The tables present data on R&D expenditures at higher education instit... January 29, 2021 www.ncses.nsf.gov/pubs/nsf21314 Analysis | Reports Academic Research and Development | Academic R&D in the United States Cost Components of Academic R&D Academic R&D expenditures are composed of direct and indirect costs (NCSES HERD 2018 : Table 16 ; see also Council on Governmental Relations ). According to a report from the National Research Council, direct costs of research are those that can be attributed to a specific project, such as ... January 15, 2020 www.ncses.nsf.gov/pubs/nsb20202 1
