Table A-17. Imputed amounts for higher education R&D expenditures, by type of cost: FY 2016

(Dollars in millions)

Type of cost	All R&D expenditures	Imputed amount	Imputed amount as % of total
All costs	71,833	69	0.1
Direct costs	55,299	2,338	4.2
Salaries, wages, and fringe benefits	31,477	442	1.4
Software purchases	114	3	2.2
Noncapitalized	95	2	2.4
Capitalized	19	0	1.0
Capitalized equipment	2,171	9	0.4
Passed through to subrecipients	5,734	40	0.7
Other direct costs	15,804	566	3.6
Indirect costs	16,534	225	1.4

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 2015. Institutions reporting less than $1 million in total R&D expenditures in FY 2015 completed a shorter version of the survey form in FY 2016, and that form did not include this question.