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Table A-17. Imputed amounts for higher education R&D expenditures, by type of cost: FY 2013
(Dollars in millions)
Type of cost All separately budgeted
R&D expenditures
Imputed amount Imputed amount
as % of total
All costs 67,041 59 0.1
     Direct costs 51,097 2,015 3.9
          Salaries, wages, and fringe benefits 28,807 319 1.1
          Software purchases 109 9 7.8
               Noncapitalized software 97 8 7.8
               Capitalized software 12 1 8.6
          Capitalized equipment 2,252 7 0.3
          Passed through to subrecipients 5,702 16 0.3
          Other direct costs 14,227 154 1.1
     Indirect costs 15,944 792 5.0

NOTES: Imputation rate at total level is lower than imputation rates at detail levels because some institutions could provide totals but not details. Because of rounding, detail may not add to total. Percentages calculated on unrounded numbers. This table includes only institutions reporting $1 million or more in total R&D expenditures in FY 2012. Institutions reporting less than $1 million in total R&D expenditures in FY 2012 completed a shorter version of the survey form in FY 2013, and that form did not include this question.
SOURCE: National Science Foundation, National Center for Science and Engineering Statistics, Higher Education Research and Development Survey, FY 2013.
Data from survey cycle FY 2013, as of 31 July 2014.