I am looking for information regarding what is included when calculating the average expenditure per employee for learning and development. I accessed the ASTD State of the Industry report however it does not detail what is included in the calculation it simply provides the number. Any suggestions would be greatly appreciated!

Focus down much more see local trade/business association in your industry for data. Then talk to the numbers folks.
The average depth of the oceans, if they covered the earth 100% is 6 feet. What does that tell you.

Nero