Newer information is available.
Table A-23. Response summary for question 14, capitalization thresholds, by highest degree granted, institutional control, and capitalization threshold: FY 2013
  Number of institutions
  Highest degree granted Institutional control
Capitalization thresholds All
institutions
Doctorate Nondoctorate Public Private
Equipment          
     Do not capitalize 6 1 5 5 1
     500 8 6 2 2 6
     1,000 35 15 20 12 23
     1,500 5 3 2 0 5
     2,000 14 7 7 6 8
     2,500 17 11 6 5 12
     3,000 21 16 5 9 12
     3,500 1 1 0 1 0
     5,000 491 346 145 341 150
     10,000 10 5 5 2 8
     25,000 3 1 2 0 3
     50,000 1 1 0 0 1
     100,000 2 1 1 2 0
     250,000 1 1 0 1 0
Software          
     Do not capitalize 97 62 35 56 41
100 1 1 0 1 0
     500 8 6 2 1 7
     1,000 23 9 14 6 17
     1,500 2 2 0 0 2
     2,000 8 3 5 2 6
     2,500 9 5 4 1 8
     3,000 10 7 3 4 6
     5,000 265 169 96 160 105
7000 1 0 1 0 1
     10,000 12 7 5 4 8
     25,000 11 7 4 3 8
     50,000 17 15 2 11 6
     75,000 4 4 0 3 1
     100,000 92 73 19 85 7
     140,000 1 1 0 1 0
     200,000 4 4 0 4 0
     250,000 11 11 0 8 3
     400,000 3 2 1 3 0
     500,000 14 12 2 12 2
     1,000,000 19 14 5 19 0
     4,000,000 1 1 0 1 0

NOTES: 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.