Linking Frascati-based R&D Spending to the System of National Accounts
by Carol A. Robbins
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.
March 17, 2006