* Research-intensive universities will have give a breakdown of spending to account for the money they receive under plans published this week by the Higher Education Funding Council for England.
They will have to look at five activities: publicly and privately funded teaching and research and "other" activities.
Eight pilot institutions will introduce the new costings methods from September. All 35 research-intensive universities must have the system in place in two years. Eventually, all activities at all institutions will be costed in the same way.