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  • Data Tables | Data Tables (Individual)

    Survey of Federal Science and Engineering Support to Universities, Colleges, and Nonprofit Institutions 2020 | Data Tables

    Federal obligations for science and engineering R&D plant to universities and colleges, by state, outlying area, institution, and agency: FY 2020

    These tables present FY 2020 data on federal obligations, including pandemic-related stimulus, to academic and nonprofit institutions for science and engineering research and development. Data include science and engineering support by type of activity, as well as ranking by state, agency, and in...

  • Data Tables | Data Tables (Individual)

    Survey of Federal Science and Engineering Support to Universities, Colleges, and Nonprofit Institutions 2020 | Data Tables

    Federal obligations for science and engineering research and development and R&D plant to nonprofit institutions, by state, outlying area, institution, and agency: FY 2020

    These tables present FY 2020 data on federal obligations, including pandemic-related stimulus, to academic and nonprofit institutions for science and engineering research and development. Data include science and engineering support by type of activity, as well as ranking by state, agency, and in...

  • Data Tables | Data Tables (Individual)

    Survey of Federal Science and Engineering Support to Universities, Colleges, and Nonprofit Institutions 2020 | Data Tables

    Federal obligations for science and engineering research and development and R&D plant to nonprofit institutions, ranked by total amount received, by agency: FY 2020

    These tables present FY 2020 data on federal obligations, including pandemic-related stimulus, to academic and nonprofit institutions for science and engineering research and development. Data include science and engineering support by type of activity, as well as ranking by state, agency, and in...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | II. U.S. Business Enterprise R&D

    Definition

    Topic 730 Research and Development, 730-10-20 Glossary Research is planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service (hereinafter “product”) or a new process or technique (hereinafte...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | II. U.S. Business Enterprise R&D

    Definition

    1.174-2 Definition of research and development expenditures. (a) In general. (1) The term research or experimental expenditures , as used in section 174, means expenditures incurred in connection with the taxpayer’s trade or business which represent research and development costs in the experimen...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | II. U.S. Business Enterprise R&D

    Definition

    R&D comprise creative and systematic work undertaken in order to increase the stock of knowledge and to devise new applications of available knowledge. This includes (a) activities aimed at acquiring new knowledge or understanding without specific immediate commercial applications or uses (basic ...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | II. U.S. Business Enterprise R&D

    Definition

    Research and development (R&D) comprise creative and systematic work undertaken in order to increase the stock of knowledge and to devise new applications of available knowledge. The term R&D does NOT include expenditures for the following: Costs for routine product testing, quality control, and ...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | III. Federal and State Government R&D

    Definition

    Conduct of research and development (R&D): Research and experimental development activities are defined as creative and systematic work undertaken in order to increase the stock of knowledge—including knowledge of people, culture, and society—and to devise new applications using available knowled...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | III. Federal and State Government R&D

    Definition

    R&D: Research and experimental development (R&D) activities are defined as creative and systematic work undertaken in order to increase the stock of knowledge—including knowledge of people, culture, and society—and to devise new applications using available knowledge. For reporting R&D activities...

  • Reference

    Definitions of Research and Development: An Annotated Compilation of Official Sources | III. Federal and State Government R&D

    Definition

    Research and development (R&D) activities are defined as creative and systematic work undertaken in order to increase the stock of knowledge—including knowledge of people, culture, and society—and to devise new applications using available knowledge. For reporting R&D activities, include the foll...