1. (a) Each institution reports R&D expenditures annually in the Research Expenditure Survey.
2. (b) R&D expenditures for Texas A&M University include consolidated expenses from Texas A&M University and its service agencies.

3. (c) Research expenses from the AFR are reconciled to the total R&D expenditures of the Research Expenditure Survey by a:

   1. (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.
   2. (2) Increase of the AFR total by the amount of indirect costs associated with expenses for R&D as reported through the Research Expenditure Survey.
   3. (3) Increase of the AFR total by the amount of capital outlay for research equipment, not including R&D plant expenses or construction.
   4. (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. (5) Increase of the AFR total by the amount of pass-throughs from Texas Engineering Experiment Station, as defined for the Research Expenditure Survey.

Source Note:The provisions of this §13.303 adopted to be effective August 30, 2016, 41 TexReg 6481.