(a) Each institution shall report all research expenditures on the Research Expenditure Survey using the following categories:(1) Federal Expenditures;(2) State and Local Government Expenditures;(3) Business Expenditures;(4) Nonprofit Organization Expenditures;(5) Institutional Fund Expenditures; and(6) All Other Expenditures.(b) Each institution shall report State of Texas Source Expenditures and State of Texas Contracts and Grants as subsets of State and Local Government Expenditures.(c) Each institution shall report the original source of expenditures, unless the institution lacks source information. Institutions shall report each category and show adjustments by the amount of R&D expenditures that do not meet the definition of R&D expenditures used in the Coordinating Board's Research Expenditure Survey, as defined in §13.302(19) of this subchapter (relating to Definitions), such as pass-throughs to other general academic teaching institutions, health related institutions, and other agencies of higher education in Texas.