Organizations continue to invest in organizational learning and development. In ASTD’s 2013State of the Industry report, 475 organizations representing a diverse sample of industries, sizes, and locations report on their commitment to learning and development (L&D). ASTD estimates that U.S. organizations spent approximately $164.2 billion on employee learning in 2012. Of this total direct learning expenditure, 61 percent ($100.2 billion) was spent internally. The remainder was spent on external services, which accounted for 28 percent ($46 billion); and tuition reimbursement, which accounted for 11 percent ($18 billion).