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Table 6. Selected expenditures per employee by size of establishment in 1994 Characteristic Total 50 or more 50-99 100-499 500+ employees employees employees employees Tuition reimbursements $51 $30 $41 $76 Wages and salaries of in-house trainers $139 $52 $104 $236 Payments to outside trainers $98 $63 $86 $135 Contributions to outside training funds $12 $12 $9 $15 Subsidies for training received from outside sources $5 $2 $8 $4