Research and development - recreation, culture and religion (COFOG-A 085)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
A1C.175.

Research and development - recreation, culture and religion (COFOG-A 085) consists of government expenditure on research and development relating to recreation, culture and religion. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

  • research and development - recreation, culture and religion (COFOG-A 0851).

Research and development - recreation, culture and religion (COFOG-A 0851)

A1C.176.

Research and development - recreation, culture and religion (COFOG-A 0851) consists of:

  • the administration and operation of government agencies engaged in applied research and experimental development related to recreation, culture and religion; and
  • grants, loans and subsidies to support applied research and experimental development related to recreation, culture and religion undertaken by non-government bodies such as research institutes and universities.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

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