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1993 SNA Update Information - AEG recommendations for issue:
Научные исследования и опытно-конструкторские разработки (НИОКР)

Issue description
Issue description in [English] | [French] | [Russian] | [Spanish]
В СНС 1993 года выпуск продукции НИОКР не признается как накопление капитала, несмотря на тот факт, что НИОКР считается одним из основных факторов, способствующих экономическому росту в будущем. Если бы возникла необходимость в изменении системы национальных счетов (СНС), следовало бы учитывать как накопление капитала все или только некоторые расходы на НИОКР? Можно ли успешно преодолеть все трудности практического характера, связанные с получением удовлетворительных оценок, например, путем использования данных о расходах, собранных в соответствии с требованиями, содержащимися в Руководстве Фраскати, и определения соответствующих дефляторов и сроков службы?
AEG recommendations
Number of AEG recommendations for selected issue:1
  Corresponding meetingDate postedRecommendation
 July 20059/12/2005A large majority of AEG members supported recommendation (a), that the 1993 SNA should be changed to recognise the outputs of R&D as assets.
A number of AEG members expressed concern about some aspects of recommendation (b). In particular, the proposed inclusion as assets of R&D made freely available would potentially change the current SNA definition of an asset. It was agreed that theoretically these should not be treated as assets. However, because the amount of R&D made freely available is likely to be small and difficult to identify, in practice they might not be excluded.
The definition of an asset (recommendation (c)) is being re-examined by the Canberra II Group.
The AEG agreed to use the Frascati Manual definition of R&D with the clarifying explanation that this does not imply that human capital is treated as an asset in the SNA.
Recommendations (e) and (f) were accepted.
The 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.”
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