Disbursements includes expenditures on labor, materials, tangible fixed assets, and so on.
In case of cost, it is computed by adding the depreciation of tangible fixes asset, insted of expentitures on the tangible fixed assets. 1.For comparison, statistics for all countries include research in social sciences and humanities. The figure for Japan shows also the amount for natural sciences only. FY1996 figures for Japan exclude the software industry. U.S.figures are for calendar years, while figures for FY1996 are provisional.