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Linking Frascati-based R&D Spending to the System of National Accounts

Linking Frascati-based R&D Spending to the System of National Accounts (PDF)

This paper provides a framework for translating research and development expenditure data organized based on the Frascati Manual to a measure of gross output consistent with The System of National Accounts 1993. This translation sets up the output measures and sectoral framework for the capitalization of R&D expenditures in a Satellite Account.

Carol Robbins

Published