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1993 SNA Update Information - AEG recommendations for issue:
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?
AEG recommendations
Number of AEG recommendations for selected issue:1
  Corresponding meetingDate postedRecommendation
 July 20059/12/2005The following amended version of recommendation (g) was accepted:
“Patented entities will no longer be separately identified as such in the system, but they will be subsumed into R&D assets.”
[See also recommendations for Research and development]
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