Ebook: Handbook on deriving capital measures of intellectual property products.
Author: OECD
- Tags: Intellectual property -- Economic aspects -- Handbooks manuals etc, Comptes nationaux, Accumulation du capital, Propriété intellectuelle, Recherche et développement, Prospection minière, Logiciels, Bases de données, Manuels, Organisation de coopération et de développement économiques, Intellectual property -- Economic aspects
- Year: 2010
- Publisher: OECD
- City: Paris
- Language: English
- pdf
"The latest System of National Accounts (the 2008 SNA) recognizes, for the first time, that expenditures on research and experimental development (R & D) should be recorded as capital formation. This is an extension to the 1993 SNA, which recommends recording many acquisitions of software and databases, mineral exploration, and entertainment, artistic and literary originals as capital formation, too. These products Read more...