Agency for Science, Technology and Research (A*STAR) publishes intramural research and development expenditure by cost type for organisations in Singapore. The annual CSV from 2010 through 2018 follows international R&D accounting definitions covering capital, manpower, and other operating spends inside reporting entities. Innovation economists can analyse how Singapore’s R&D effort is financed across cost categories. Official metadata references A*STAR publications for methodological detail beyond the downloadable table.
The (intramural) R&D expenditures for an organisation comprise all expenditures on R&D performed within the organisation during the reporting period. They include expenditures made outside the organisation but in support of the R&D performed within the organisation. It excludes extramural R&D expenditures, which are the sums an organisation paid or committed to pay to another organisation for the performance of R&D, where the latter includes acquisition of R&D performed by others and grants given to others for performing R&D. Intramural R&D expenditures comprises capital expenditures, manpower expenditures and other operating expenditures Capital expenditures are the annual gross expenditures on fixed assets used in the R&D programmes of the organisation, i.e. on (i) land, buildings and other structures, and on (ii) vehicles, plant, machinery and equipment. They are reported in full for the reporting period when they took place rather than registered as an element of depreciation. Manpower expenditures comprise annual wages and salaries and all associated expenditures for R&D manpower. The manpower expenditures on persons who provide an indirect service to R&D and are not categorized as R&D manpower are included as other operating expenditures on R&D and not as manpower expenditures on R&D. Other operating expenditures include noncapital purchases of materials, supplies and equipment to support R&D performed by the organisation. Administrative and other overhead expenditures are included and prorated if necessary. Expenditures on indirect services are included. Rents and fees associated with R&D are included. For more information, please refer to: https://www.a-star.edu.sg/News-and-Events/publications
Research and development expenditure in Singapore by sector and type of cost from 2010 through 2018, published by the Agency for Science, Technology and Research in CSV. Analysts break down R&D spending components for innovation policy evaluation and sectoral RIE funding research.