United Science and Technology Development Fund of the USSR, money at the disposal of industrial ministries and departments used to finance investigations and R & D in technology, to refund expenditure on developing new types of goods and new technologies, to introduce scientific labour organisation, to meet additional expenses necessary for improving the quality of produce and cover the enhanced expenses inevitable during the first few years of production of new goods. Such a purposeful allocation of funds promotes scientific and technical progress and makes it possible to develop and introduce new machinery and technology without even temporarily affecting the activities of ministries, associated and individual production enterprises and organisations, based on the cost-accounting principle. The fund is formed by deducting certain amounts from the planned profits of R & D centres, associated and individual production enterprises and organisations, and from part of extra profits (the sums 379 added to the wholesale price) received from the sale of highly effective machinery and equipment and produce awarded the Mark of Excellence. Out of the United Fund, R & D, associated and individual production enterprises pay bonuses for the development, introduction and mass production of particularly important and highly effective types of equipment, machinery and technology. The USSR State Bank and the USSR Construction Bank grant credits on preferential terms to finance the work paid for out of this fund, including measures necessary for promoting science and technology not provided for by the plan. The United Fund is carried over from one year to the next and its means can be used only for the specified purpose.