Anticipating the SNA revision (SNA 93 Rev.1) at Statistics Netherlands the capitalisation of R&D has been incorporated in a recently developed satellite account called the ‘knowledge module’. This paper discusses a number of measurement issues, presents some of the main outcomes of capitalising R&D expenditure and provides suggestions for future work. In the paper special attention is given to problems related to measuring international R&D flows and the determination of service lives of R&D assets.

Custodian: Statistics Netherlands