This chapter presents an approach for measuring government funding of R&D using data from government budgets. This type of funder-based approach for reporting R&D involves identifying all the budget items that may support R&D activities and measuring or estimating their R&D content. Advantages of this approach include the ability both to report significantly more timely government R&D funding totals since they are based on budgets and to link these totals to policy considerations through classification by socioeconomic objectives.The definitions discussed in this chapter are, as far as possible, compatible with the international methodologies and guidelines contained in the IMF’s Government Finance Statistics Manual (GFS) of 2014 and the 2008 System of National Accounts, as well as the methodologies developed by Eurostat such as the Nomenclature for the Analysis and Comparison of Scientific Programmes and Budgets (NABS).