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All research and development activities including research sponsored by federal and non-federal agencies or other entities. For this purpose, research is defined as the discovery and interpretation of facts, revision of accepted theories, or the application of such new or revised theories, which also require separate accounting and reporting. This includes basic, applied, and developmental research.

Any program or project financed by federal or non-federal agencies or other entities that involves the performance of work other than sponsored instruction and organized research. Examples include health service projects, community service programs, facility use, and technical testing.