Other intellectual property products include the costs for purchased patents, long-term licences or other intangible assets used in R&D, and which are in use for more than one year. Other intangibles that can be reported in a unit’s internal financial accounts, such as marketing assets or goodwill, should not be included.
R&D surveys.
OECD (2015), Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development.
To break down R&D expenditure by type of costs.