Table A-17. Imputed amounts for higher education R&D expenditures, by type of cost: FY 2015

(Dollars in millions)

Type of cost	All separately budgeted R&D expenditures	Imputed amount	Imputed amount as % of total
All costs	68,668	73	0.1
Direct costs	52,736	2,074	3.9
Salaries, wages, and fringe benefits	29,923	311	1.0
Software purchases	114	3	2.7
Noncapitalized	90	2	2.8
Capitalized	24	1	2.5
Capitalized equipment	2,166	7	0.3
Passed through to subrecipients	5,644	20	0.3
Other direct costs	14,889	519	3.5
Indirect costs	15,932	129	0.8

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 2014. Institutions reporting less than $1 million in total R&D expenditures in FY 2014 completed a shorter version of the survey form in FY 2015, and that form did not include this question.