Wenzel, Lars; Khan, M. Khalid Nadeem; Evans, Peter - In: Economic and Labour Market Review 3 (2009) 9, pp. 16-23
This article extends the earlier work on capitalisation of R&D in response to the proposals in the new System of National Accounts (SNA). Major improvements include: R&D deflators, depreciation rate for non-market R&D, rate of return, and estimates of R&D capital stocks. In addition, the article...