The article discusses the costs of R&D of state corporations and joint-stock companies with state participation. Based on the results of statistical and comparative analysis, carried out based on form No. 2-science and innovative development programs, conclusions are drawn about the contribution of the expenses of various state corporations and joint-stock companies with state participation in the total expenditures on R&D in Russia, as well as on the contribution of extra-budgetary expenses to the total R&D costs. Based on the results of the study, the main problems that exist in the used method of accounting for R&D expenses are identified.
Key words: R&D, state corporations, joint stock companies with state participation or state-owned, research funding, extra-budgetary funds