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Acharya, Ram C., Own and Total Economy Returns to R&D: How Different Are They Across Industries?, Industry Canada, December 2006.

Aspden, Charles, Extending the Asset boundary to Include Research and Development, Issue Paper for the AEG, July 2005.

Aspden, Charles, Handbook on Deriving Capital Measures of Intellectual Property Product (Software and R&D components), draft OECD, 2007.

Baldwin, John, Desmond Beckstead and Guy Gellaty Canada's investments in science and innovation: Is the existing concept of Research and Development sufficient?, Statistics Canada, April 2005.

Bureau of Economic Analysis, R&D Satellite Account: Preliminary Estimates, September 2006.

Carson, Carol S., "A Satellite Account for Research and Development", Survey of Current Business, November 1994, Volume 74, no. 11.

de Haan, Mark and Myriam Van Rooijen-Horsten, Measuring R&D Output and Knowledge Capital Formation in Open Economies, Paper prepared for the 28th General Conference of the International Association for Research in Income and Wealth. Cork, Ireland. August 22–28.

Diewert, Erwin, and Ning Huang Estimation of R&D Depreciation Rates for the US Manufacturing and Four Knowledge Intensive Industries, University of British Columbia, May 2007.

Eurostat, International Monetary Fund, OECD, United Nations and World Bank. System of National Accounts, 1993.

Jackson, Chris, "Capitalization of Software in the National Accounts", National Income and Expenditure Accounts technical series, February 2002.

Lev, Baruch and T. Sougiannis, "The Capitalization, Amortization and Value-Relevance of R&D", Journal of Accounting and Economics (1996).

Mandler, P. and S. Peleg, Background and Issues Paper for the R&D-SNA Task Force, Voorburg, April 2003.

Organization for Economic Co-operation and Development, Frascati Manual, 2002.

Robbins, Carol, Linking Frascati-based R&D spending to the System of National Accounts, Bureau of Economic Analysis Working paper, February 2006

Siddiqi, Yusuf and Mehrzad Salem, A Proposal for Treating Research and Development as Capital Expenditures in the Canadian SNA, Statistics Canada, 2006.

Statistics Canada, A Guide to the Income and Expenditure Accounts, forthcoming, catalogue no. 13-017.

Statistics Canada, Industrial Research and Development, catalogue no. 88-202.

Statistics Canada, Science Statistics Service Bulletin, September 2006.

Commission of the European Communities, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations and World Bank. 1993. System of National Accounts 1993, Inter-Secretariat Working Group on National Accounts. Brussels, Luxembourg, New York, Paris, Washington.