(a) Institutions shall report all research expenditures on the Research Expenditure Survey using the following categories:
  (1) Federal Expenditures;
  (2) State and Local Government Expenditures;
  (3) Business Expenditures;
  (4) Nonprofit Organization Expenditures;
  (5) Institutional Fund Expenditures; and
  (6) All Other Expenditures.
(b) Institutions shall report State of Texas Source Expenditures and State Contracts and Grants as subsets of State and Local Government Expenditures.
(c) Institutions shall report the original source of expenditures, when possible. Institutions shall report each category and show adjustments by the amount of R&D expenses that do not meet the narrow definition of R&D expenditures used in the Coordinating Board's Research Expenditure Survey. Unrecovered indirect costs and pass-throughs to other general academic teaching institutions, medical and dental units, and other agencies of higher education do not meet the narrow definition of R&D expenditures.

Source Note: The provisions of this §13.305 adopted to be effective February 15, 2024, 49 TexReg 669