and approximately 60 percent of OLMSA's expenditures are concentrated at Johnson Space Center, Kennedy Space Center, and Marshall Space Flight Center. The agency plans to implement a "full-cost" accounting system that should allow better estimates of intramural research costs and should aid in intramural versus extramural comparisons. Although JPL's status as an FFRDC precludes it from being treated identically with the NASA civil service centers, data concerning its in-house science programs could be collected and distributed like those of the field centers. In addition to JPL, several nonprofit institutions are involved in space research for which very few detailed data are reported. These include the Hubble Space Telescope Science Institute, the Smithsonian Astrophysics Observatory, and the Universities Space Research Association.