| (a) Institutions shall report all research expenditures
on the Research Expenditure Survey using the following categories:
(1) Federal Expenditures;
(2) State and Local Government Expenditures;
(3) Business Expenditures;
(4) Nonprofit Organization Expenditures;
(5) Institutional Fund Expenditures; and
(6) All Other Expenditures.
(b) Institutions shall report State of Texas Source
Expenditures and State Contracts and Grants as subsets of State and
Local Government Expenditures.
(c) Institutions shall report the original source of
expenditures, when possible. Institutions shall report each category
and show adjustments 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. Unrecovered indirect costs and
pass-throughs to other general academic teaching institutions, medical
and dental units, and other agencies of higher education do not meet
the narrow definition of R&D expenditures.
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