Intramural expenditure on R&D by types of costs

Intramural expenditure on R&D: Expenditure incurred in reporting year for R&D realized in reporting unit, independently of sources of funds. They include both the current and capital expenditure for fixed assets related to the R&D activity, but doesn't include depreciation of fixed assets. Data for total intramural expenditure on R&D in division by current expenditure and investment expenditure.