| Type of adjustment | Method used | R&D performers affected |
| Adjustments to obtain consumption of fixed tangible capital used in performing R&D; | Expenditures for R&D structures and equipment are removed from R&D expenditures. Consumption of this capital is estimated using perpetual inventory methodology and added to R&D expenditures | Federal Government
State and local governments |
| Implied depreciation of fixed tangible capital used in performing R&D is put on an economic accounting basis | Private universities and
colleges
Public universities and colleges FFRDC's administered by universities and colleges Industry | |
| Timing adjustments | Fiscal years are converted to calendar years, using weighted averages | Federal Government
State and local governments FFRDC's administered by NPI's Other NPI's (Federal funds) |
| Academic years are converted to calendar years, using weighted averages | Private universities and
colleges
Public universities and colleges FFRDC's administered by NPI's | |
| Federal R&D obligations are converted to expenditures, using statistically estimated phase-out patterns | Federal Government
FFRDC's administered by NPI's Other NPI's (Federal funds) | |
| Geographic coverage adjustments | R&D expenditures primarily in U.S. territories and possessions are removed from R&D expenditures | Private universities and colleges
Public universities and colleges FFRDC's administered by universities and colleges |
| Adding estimates of suppressed industry detail | Judgmental estimates are used where R&D data have been suppressed by NSF to avoid disclosures of confidential survey data | Industry |
FFRDC's Federally funded research and development centers
NPI's Nonprofit institutions
NSF National Science Foundation
