Consist of all paid and payable expenses and costs of office and laboratory supplies, materials, subscriptions to journals, books, rental of buildings, maintenance, computer service, travel, postal services, and repairs of equipment, etc. used in the implementation of the R&D projects/activities during a specific reference period. Includes expenses or costs for personnel who provided indirect services in the implementation of the R&D projects/activities.
Notes:
MOOE is in general synonymous with other current costs as defined in the Frascati Manual.