Section 13.303 - [Effective until 11/14/2024] Standards and Accounting Methods for Determining Total Research Expenditures(a) R&D expenditures for Texas A&M University include consolidated expenses from Texas A&M University and its service agencies.(b) Research expenses from the AFR shall be reconciled to the total R&D expenditures of the Research Expenditure Survey by a:(1) Decrease of the AFR total 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. Pass-throughs to other general academic teaching institutions, medical or dental units, and other agencies of higher education do not meet the narrow definition of R&D expenditures.(2) Increase of the AFR total by the amount of recovered indirect costs associated with expenses for R&D as reported through the Research Expenditure Survey.(3) Increase of the AFR total by the amount of capital outlay for research equipment, not including R&D plant expenses or construction.(4) Increase of the AFR total by the amount of expenditures for conduct of R&D made by an institution's research foundation, or 501(c) corporation on behalf of the institution, and not reported in the institution's AFR, including indirect costs.(5) Increase of the AFR total to include expenses related to research performed by the agency or institution but recognized on the AFR of a separate agency or institution who received and expended the funding. The agency or institution who received and expended the funding but did not perform the research must make a corresponding decrease of its AFR total for this amount. This accounting event is not a pass-through to subrecipient.19 Tex. Admin. Code § 13.303
Adopted by Texas Register, Volume 41, Number 35, August 26, 2016, TexReg 6481, eff. 8/30/2016; Amended by Texas Register, Volume 47, Number 19, May 13, 2022, TexReg 2860, eff. 5/19/2022; Amended by Texas Register, Volume 49, Number 06, February 9, 2024, TexReg 0669, eff. 2/15/2024