The findings of ASTD's 2011 State of the Industry Report show that organizations are just as committed as ever to learning and development (L&D). ASTD estimates that U.S. organizations spent about $171.5 billion on employee L&D in 2010. This amount includes direct learning expenditures such as the learning functions staff salaries, administrative learning costs, and nonsalary delivery costs. Sixty percent ($103 billion) of total expenditures were spent on internal expenses and the remaining 40 percent ($68.5 billion) contributed to external expenses.