Glossary:Capital innovation expenditures
Capital innovation expenditures are composed of gross expenditures:
- on land and buildings,
- on instruments and equipment and
- on computer software.
Capital expenditures that are part of R & D are included in intramural R & D, while non-R & D capital expenditures linked to product and process innovations are included in acquisition of machinery, equipment and other capital goods. Non-R&D capital expenditures specifically linked to marketing or organisational innovations are included in preparations for marketing innovations and preparations for organisational innovations, respectively. The remaining categories of innovation activity consist solely of current expenditure.
- OECD/Eurostat: Oslo Manual - The Measurement of Scientific and Technological Activities, Guidelines for collecting and interpreting innovation data,