A Proposal for Treating Research and Development As Capital Expenditures in the Canadian SNA - ARCHIVED

Articles and reports: 11F0027M2006040


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.

Issue Number: 2006040
Author(s): Salem, Meir; Siddiqi, Yusuf
FormatRelease dateMore information
PDFJune 29, 2006