Country: Austria<br>Type: Expenditure
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In Austria: from 2016, government R&D support through tax incentives is reported as funds from the business sector. Beforehand, it was included in the government funding.

Since 2009, a large unit previously omitted has been included as an R&D performer in the PNP sector.

From 2007 onwards, the former "post-secondary colleges for teacher training" ("Paedagogische Akademien") have become "Universities of Education" and are, consequently surveyed as units of the Higher education sector (up to 2006 these units were covered in the Government sector). 

For the BE sector, beginning 2006 the "research premium" is included in "funds from government". This measure was introduced for the first time for the calendar year 2002, and for the 2002 and 2004 data, government expenditure for R&D spent via the "research premium" was subsumed under "funds from enterprises".

An estimate of the R&D expenditures of provincial hospitals is prepared on the basis of the annual financial reports of the Bundesländer (federal provinces) (€46.34 million for 1989) and is included in the expenditure tables. No corresponding estimate of personnel data is available.

In 1993, because several institutions in the PNP sector were reclassified in the government sector, most of the 1993 data for these two sectors are not comparable with the data for earlier years.

Country: Austria<br>Type: ExpenditureOther data characteristics

In Austria: from 2016, government R&D support through tax incentives is reported as funds from the business sector. Beforehand, it was included in the government funding.

Since 2009, a large unit previously omitted has been included as an R&D performer in the PNP sector.

From 2007 onwards, the former "post-secondary colleges for teacher training" ("Paedagogische Akademien") have become "Universities of Education" and are, consequently surveyed as units of the Higher education sector (up to 2006 these units were covered in the Government sector). 

For the BE sector, beginning 2006 the "research premium" is included in "funds from government". This measure was introduced for the first time for the calendar year 2002, and for the 2002 and 2004 data, government expenditure for R&D spent via the "research premium" was subsumed under "funds from enterprises".

An estimate of the R&D expenditures of provincial hospitals is prepared on the basis of the annual financial reports of the Bundesländer (federal provinces) (€46.34 million for 1989) and is included in the expenditure tables. No corresponding estimate of personnel data is available.

In 1993, because several institutions in the PNP sector were reclassified in the government sector, most of the 1993 data for these two sectors are not comparable with the data for earlier years.