Business enterprise R-D expenditure by industry and by type of cost presents research and development (R&D) expenditure statistics performed in the business enterprise sector by industry according to the International Standard Industrial Classification (ISIC) revision 3.1. and by type of costs (current expenditure,labour costs, capital expenditure). Data are presented from 1987 onwards. This breakdown between industries is, in principle, made at the enterprise level, although some countries are able to break down R&D data for multi product enterprises between their main lines of business. R&D investments are convering industries such as agriculture, manufacturing and services sector.