Table A-17. Imputed amounts for higher education R&D expenditures, by type of cost: FY 2018

(Dollars in millions)

Type of cost	All R&D expenditures	Imputed amount	Imputed amount as % of total
All costs	79,286	127	0.2
Direct costs	60,986	2,341	3.8
Salaries, wages, and fringe benefits	34,767	345	1.0
Software purchases	122	4	3.1
Noncapitalized	111	4	3.2
Capitalized	11	0	2.1
Capitalized equipment	2,146	8	0.4
Passed through to subrecipients	6,344	23	0.4
Other direct costs	17,607	518	2.9
Indirect costs	18,300	137	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 2017. Institutions reporting less than $1 million in total R&D expenditures in FY 2017 completed a shorter version of the survey form in FY 2018 that did not include this question.