| (a) R&D expenditures for Texas A&M University
include consolidated expenses from Texas A&M University and its
service agencies.
(b) Research expenses from the AFR shall be reconciled
to the total R&D expenditures of the Research Expenditure Survey
by a:
(1) Decrease of the AFR total by the amount of R&D
expenses that do not meet the narrow definition of R&D expenditures
used in the Coordinating Board's Research Expenditure Survey. Pass-throughs
to other general academic teaching institutions, medical or dental
units, and other agencies of higher education do not meet the narrow
definition of R&D expenditures.
(2) Increase of the AFR total by the amount of recovered
indirect costs associated with expenses for R&D as reported through
the Research Expenditure Survey.
(3) Increase of the AFR total by the amount of capital
outlay for research equipment, not including R&D plant expenses
or construction.
(4) Increase of the AFR total by the amount of expenditures
for conduct of R&D made by an institution's research foundation,
or 501(c) corporation on behalf of the institution, and not reported
in the institution's AFR, including indirect costs.
(5) Increase of the AFR total to include expenses related
to research performed by the agency or institution but recognized
on the AFR of a separate agency or institution who received and expended
the funding. The agency or institution who received and expended the
funding but did not perform the research must make a corresponding
decrease of its AFR total for this amount. This accounting event is
not a pass-through to subrecipient.
|
| Source Note: The provisions of this §13.303 adopted to be effective August 30, 2016, 41 TexReg 6481; amended to be effective May 19, 2022, 47 TexReg 2860; amended to be effective February 15, 2024, 49 TexReg 669 |
