The (intramural) R&D expenditures for an organisation comprise all expenditures on R&D performed within the organisation during the reporting period. They include expenditures made outside the organisation but in support of the R&D performed within the organisation. It excludes extramural R&D expenditures, which are the sums an organisation paid or committed to pay to another organisation for the performance of R&D, where the latter includes acquisition of R&D performed by others and grants given to others for performing R&D.

Intramural R&D expenditures are classified into:

• Private: This comprises all business enterprises in the private sector, excluding institutions of higher education

• Public: This comprises all entities in the Government Sector, Higher Education Sector and Public Research Institutes