Annual Survey of Research and Development in Canadian Industry (RDCI)
Research and development expenditure of enterprise, category
Research and development expenditure refers to intramural research and development (R&D) expenditures (i.e., expenditures performed within the reporting unit). Both current costs and capital expenditures are measured. In the case of the government sector, expenditures refer to direct (i.e., those expenditures on pure R&D such as expenditures of a research lab) rather than indirect expenditures (i.e., those expenditures that support the R&D activity such as transportation, storage, cleaning, repair, and security). Depreciation is excluded.
Enterprise refers to the highest level of the Business Register statistical hierarchy. In alignment with the System of National Accounts, it is defined as an institutional unit that directs and controls the allocation of resources relating to its operations, and for which financial statements are maintained from which international transactions, an international investment position and a financial position for the unit can be derived. Enterprises can be corporations, quasi-corporations, institutions, or unincorporated businesses such as sole proprietors or partnerships. For incorporated enterprises, financial statements can be consolidated.