Expenses or costs incurred (based on the "accrual" accounting approach) by a particular R&D institution or unit in implementing the R&D project/activity during a specific reference period. It includes all expenses or costs that are paid/ payable/committed/ obligated, whatever the sources of funds are. The Philippine Government R&D expenditures can be classified into the following items of expenditure, i.e., personal services, maintenance and other operating expenses and capital outlay.
Notes:
In the operationalization of the R&D expenditure, accounting terms such PS, MOOE and CO were used, since these are the more familiar terms in the Philippine Government setting. These are more or less consistent with the "intramural expense" as suggested by the Frascati Manual which include both current and capital costs. Moreover, current costs include labour costs and other current costs. For private establishments, the R&D Survey started gathering MOOE in 2003 and the PS component was added in 2005.