Source: Federal Statistical Office, special evaluation
This table also appears in the Federal Report on Research and Innovation as Table 25.

Notes:
1) University expenditures, minus income for activities other than teaching and research (such as for treatment of patients in university clinics), and calculated on basis of university financial statistics (Hochschulfinanzstatistik).
2) Including central institutions of university clinics.
3) As of 2015, changes of the classification of scientific branches and fields: engineering includes informatics. Increases in higher education are partly methodologically conditioned by the recalculation of R&D coefficients from 2016 onwards.
4) University clinics including the "human medicine" subject group at universities and comprehensive universities.
5) Breaks in time series are due to restructuring and to a shift from cameralistic accounting to standard commercial accounting procedures.
6) Not including additional amounts for payments to civil servants, grant funding for support of (post-) graduates and other funds of the Deutsche Forschungsgemeinschaft (DFG).
7) R&D expenditure was calculated in accordance with the procedure (R&D coefficients) agreed on by the Standing Conference of Ministers of Education and Cultural Affairs of the Länder in the Federal Republic of Germany (KMK), the German Council of Science and Humanities, the Federal Ministry of Education and Research (BMBF) and the Federal Statistical Office. In the procedure, expenditures of central institutions are assigned to subject areas, and amounts are added to take account of civil servant pensions and for third party funding etc. that is reported but not inlcuded in the relevant university's accounting; grant funding for (post-) graduate support is included.
8) Additional funding not assigned to subject areas is included in R&D expenditure.
9) Not including allowances for DFG funds that are not included.

- = no figures or magnitude zero.

Last update: March 2019

This work is licensed under a Data licence Germany attribution 2.0.
(https://www.govdata.de/dl-de/by-2-0)