A Proposal for Treating Research and Development As Capital Expenditures in the Canadian SNA
Siddiqi, Yusuf Salem, Meir
Economic Analysis (EA) Research Paper Series from Statistics Canada, Analytical Studies Branch
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.
Keywords: Economic accounts; Science and technology; Gross domestic product; Research and development (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:stc:stcp5e:2006040e
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