R&D is an activity that involves important transfers of resources between units, bodies and sectors. In R&D total internal expenses are broken down according to the original source of the funds received for these activities. In the case of public funds to carry out R&D, subsidies must be included (including non repayable funds) and contracts (and purchases) with the Administration. Repayable subsidies to carry out R&D obtained both from the Administration and other sources are included as own funds.

Expenditure on R&D funded by public administrations (%):
It is the percentage of total internal R&D expenditure that has been funded by the Administration sector and the subsidies transferred by the Central, Autonomous and Local Administration for the development of R&D activities.
Expenditure on R&D financed by the company (%):
It is the percentage of the total internal expenses of R&D that have been financed by the company sector. Within the company sector are included the funds of companies that carry out R&D, i.e. the expenditure carried out by them, plus the finance made by private and public companies and research centres.
R&D expenditure funded by universities (%):
It is the percentage of total internal R&D expenditure that has been funded by universities, differentiating between public and private universities.
Expenditure on R&D financed by other sources (%):
It is the percentage of total internal R&D expenses that have been financed by the I.P.S.F.L. sector (Non Profit Making Private Institutions). This includes Foundations and Savings Banks.
Expenditure on R&D financed by the foreign sector (%):
It is the percentage of total internal R&D expenses that have been financed by the foreign sector. Included in this sector are subsidies by the European Union (community programmes), international Agencies and other organisations, and foreign countries.