In Hungary, capital R&D expenditures include intangible assets from reference year 2018. Data on funds from the higher education sector are available from reference year 2018. Beginning in 2006, government-financed R&D, some of which was not allocated to the appropriate sector, is now allocated, in particular to the Business enterprise sector. Prior to 2004, only defence R&D performed in the civil sector is covered.  Up until 1993, Business Enterprise expenditure includes purchases of licenses and know-how. As of 1994, the Central Technology Fund has been reclassified from the Business Enterprise sector to the Government sector. 

2013 GBARD data include multi-annual R&D projects which are not allocated to the year in which they were budgeted.