1993 SNA Update Information - Patented entities |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | In the 1993 SNA, patented entities are treated as non-produced intangible assets. However, payments received from patent users are by convention recorded as payments for services (similar to rentals from an operating lease of fixed assets). This is contrary to the SNA accounting rules, which treat payments for the use of non-produced assets as property income. If R&D is not treated as capital formation, should the payment for use of patented entities continue to be treated as a payment for services? |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 8/15/2005 |  |  | Extending the asset boundary to include research and development
| | AEG summaries: | Posted on 9/30/2005 | | | Research and development |
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| Statistics | | Number of AEG recommendations: | 1 | | Number of country comments: | 7 | | Number of expert comments: | none |
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| Corresponding AEG Meetings | | The issue was not discussed at any of the meetings which took place so far. It will be discussed at a later time. |
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