Research, development, and R&D plant

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NSF3: Research, development, and R&D plant include all direct, incidental, or related costs resulting from, or necessary to, performance of R&D and costs of R&D plant, defined as follows, regardless of whether the R&D is performed by a Federal agency (intramurally) or by private individuals and organizations under grant or contract (extramurally). R&D excludes routine product testing, quality control, mapping and surveys, collection of general purpose statistics, experimental production, and the training of scientific personnel. See also Research, Basic research, Applied research, Development, Demonstration activities, and R&D plant.