This table 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 4. and by type of costs (current expenditure, capital expenditure). Data at the industry level are presented from 2005, year when most of the countries converted their data from ISIC rev.3.1 to the current ISIC rev. 4 classification. 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. National statistical regulations prevent publication of results where there are very few firms in the given category, hence the many gaps in the tables. Depending on the country, R&D institutes serving enterprises are either classified with the industry concerned, or grouped under "Research and Development" (ISIC rev.4, Division 72). When these R&D institutes are classified with the industry served, the evaluation of R&D in these industries is more accurate and more comparable between countries for the industries concerned. This results, however, in an underestimation of the percentage of BERD performed by the service sector as compared with other countries.