A Proposal for Treating Research and Development As Capital Expenditures in the Canadian SNA
The paper outlines key conceptual and operational issues involved in capitalizing R&D expenditures in the Canadian System of National Accounts (CSNA), shows statistical estimates by industry for reference year 2000, and assesses the impact of capitalization on main CSNA aggregates.
|Date of creation:||29 Jun 2006|
|Contact details of provider:|| Postal: Tunney's Pasture, Ottawa, Ontario, K1A 0T6|
Web page: http://www.statcan.gc.ca
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- François Lequiller & Nadim Ahmad & Seppo Varjonen & William Cave & Kil-Hyo Ahn, 2003. "Report of the OECD Task Force on Software Measurement in the National Accounts," OECD Statistics Working Papers 2003/1, OECD Publishing.
- Ariel Pakes & Mark Schankerman, 1979.
"The Rate of Obsolescence Of Knowledge, Research Gestation Lags, and the Private Rate of Return to Research Resources,"
NBER Working Papers
0346, National Bureau of Economic Research, Inc.
- Pakes, Ariel & Schankerman, Mark A., 1978. "The Rate of Obsolescence of Knowledge, Research Gestation Labs, and the Private Rate of Return to Research Resources," Working Papers 78-13, C.V. Starr Center for Applied Economics, New York University.
- Bronwyn H. Hall & Jacques Mairesse, 1992.
"Exploring the Relationship Between R&D and Productivity in French Manufacturing Firms,"
NBER Working Papers
3956, National Bureau of Economic Research, Inc.
- Hall, Bronwyn H. & Mairesse, Jacques, 1995. "Exploring the relationship between R&D and productivity in French manufacturing firms," Journal of Econometrics, Elsevier, vol. 65(1), pages 263-293, January.
- Bernstein, Jeffrey I. & Mamuneas, Theofanis P., 2006. "R&D depreciation, stocks, user costs and productivity growth for US R&D intensive industries," Structural Change and Economic Dynamics, Elsevier, vol. 17(1), pages 70-98, January.
- Ariel Pakes & Mark Schankerman, 1984. "The Rate of Obsolescence of Patents, Research Gestation Lags, and the Private Rate of Return to Research Resources," NBER Chapters, in: R&D, Patents, and Productivity, pages 73-88 National Bureau of Economic Research, Inc.
When requesting a correction, please mention this item's handle: RePEc:stc:stcp5e:2006040e. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Mark Brown)
If references are entirely missing, you can add them using this form.