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

Articles and reports: 11F0027M2006040
Description:

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.

no: 40
Issue Number: 2006040
Author(s): Salem, Meir; Siddiqi, Yusuf
Main Product: Economic Analysis (EA) Research Paper Series
Format Release date More information
PDF June 29, 2006

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