however it is difficult to accurately calculate innovation expenditures since these types of costs are not specified in firms financial accounts moreover countries do not collect systematic information on the sources of funding for innovation expenditures the dac statistical system on development activities is also not designed to capture innovation expenditures while many development activities can include innovative approaches including the use of innovative financing mechanisms it does not necessarily mean that the activities supports innovation but rather represent innovation in the delivery of development assistance it is also difficult to determine the outcomes from capacitybuilding exercises in particular whether the training leads to innovation in products processes or methods