R&D plant

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NSF3: R&D plant (R&D facilities and fixed equipment, such as reactors, wind tunnels, and particle accelerators) includes acquisitions of, construction of, major repairs to, or alterations in structures, works, equipment, facilities, or land for use in R&D activities at Federal or non-Federal installations. Excluded from the R&D plant category are expendable or movable equipment (e.g., spectrometers, microscopes) and office furniture and equipment. Also excluded are the costs of predesign studies (e.g., those undertaken before commitment to a specific facility). These excluded costs are reported under total conduct of research and development. Obligations for foreign R&D plant are limited to Federal funds for facilities abroad and are used in support of foreign research and development.