Are composed of labour costs of R&D personel and other current costs used in R&D. Services and items (including equipment) used and consumed within one year are current expenditures. Annual fees or rents for the use of fixed assets should be included in current expenditures.

Current expenditures include: labour costs, external personnel remuneration, non-capital purchases of materials, supplies, equipment and services to support R&D performer, for example: expenditures on water and fuel including gas and electricity, books, journals, subscriptions to libraries and scientific societies, imputed or actual costs of small prototypes or models made outside the unit, materials for laboratories (e.g. chemicals, animals, etc.), royalties or licences for the use of patents and other intellectual property rights, the lease of capital goods (machinery and equipment, etc.) and the rental of buildings to support R&D performed.

• Research and experimental development (R&D)