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Treating research and development as a capital asset
Treating research development capital asset
2009/11/4
Treating research and development as an asset requires a number of important steps. The first step is to determine the components of research and development expenditure to be included as investment a...
Capitalising research and development:towards the new System of National Accounts
Capitalising research new System National Accounts
2009/11/3
This article extends the earlier work on capitalisation of R&D in response to the proposals in the new System of National Accounts (SNA). Major improvements include: R&D deflators, depreciation rate f...