^a The FY 1998 Research and Development includes unliquidated obligations which are binding agreements that results in outlays, immediately or in the future which were inseparable from the expense investments as stated in the Financial Statements.

^b The USGS also accomplishes Research and Development for other Federal and State agencies under reimbursable agreements. The funds expenses for reimbursable agreements are not included in the amounts above. Another $160 million is directed toward Research and Development for USGS reimbursable customers, with $9 million in basic, $145 million in applied and $6 million in development.

^c Allocation of Indirect Costs includes Employee Retirement, Health, Life Insurance and FECA. The USGS Office of Financial Management reported $71.4 million in the Financial Statements for employee retirement, health, life insurance and FECA. Research and Development projects make up approximately 75 percent of total expenditures; therefore $54 million or 75 percent of the $71.4 million was included as Allocations of Indirect Costs

^d Source: SFFAS No.8, Heritage Assets, Volume 1, Version 1.0 page 646