Internal expenditure on research and development (R & D) in biotechnology in scientific units

Intramural expenditures are all expenditures for R&D performed within a statistical unit during a specific period, whatever the source of funds. 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. Current expenditures on R&D - personnel costs as well as costs of used materials, non-durable articles and energy, costs of external services (other than R&D) including external processing, transport, renovation, banking, postal, ICT, publishing or municipal services, costs of business trips and other current costs including, in particular, taxes and fees encumbering costs of activity and profits, property insurance, and equivalents for the benefit of employees in a part in which they relate to R&D. Depreciation of fixed assets and VAT are excluded.