Table A-17. Imputed amounts for higher education R&D expenditures, by type of cost: FY 2017

(Dollars in millions)

Type of cost All R&D expenditures Imputed amount Imputed amount as % of total
All costs 75,175 105 0.1
Direct costs 57,933 2,247 3.9
Salaries, wages, and fringe benefits 33,275 329 1.0
Software purchases 110 3 2.8
Noncapitalized 99 3 2.9
Capitalized 11 0 2.6
Capitalized equipment 2,186 87 4.0
Passed through to subrecipients 5,918 17 0.3
Other direct costs 16,443 545 3.3
Indirect costs 17,242 116 0.7