However, these activities are clearly supporting STI. For these reasons, the analysis in this paper goes beyond the sector classification and take into consideration all development finance except for resources considered as in-donor costs. In-donor costs are ODA eligible resources spent in donor countries and includes the administrative costs of donor agencies, the cost of hosting refugees in donor countries and imputed student costs. The imputed student costs refer to the indirect cost of tuition for students in secondary and tertiary education from developing countries studying in donor countries. It is only applied to “nonfee charging educational systems, or where fees do not cover the cost of tuition, and if the presence of students reflects the implementation of a conscious policy of development cooperation by the host country” (OECD, 2018(33]).