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Analysis Variable:   R&D Plant Outlays
This variable indicates the amount of research and development (R&D) plant outlays.
Outlays represent the amounts for checks issued and cash payments made during a given period, regardless of when the funds were appropriated.
Research and development (R&D) plant (R&D facilities and fixed equipment, such as reactors, wind tunnels, and particle accelerators) includes acquisition of, construction of, major repairs to, or alterations in structures, works, equipment, facilities, or land for use in R&D activities at Federal or non-Federal installations.

Excluded from the R&D plant category are expendable or movable equipment (e.g., spectrometers, microscopes) and office furniture and equipment. Also excluded are the costs of predesign studies (e.g., those undertaken before commitment to a specific facility). These excluded costs are reported under total conduct of research and development.

Quality Control
These data have been checked and verified to correspond to data in the following NSF publications:
Federal Funds for Research and Development: Fiscal Years 2015-17
"Federal Funds for Research and Development, Detailed Historical Tables: FY 1951-2002"
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