Handbook on Deriving Capital Measures of Intellectual by OECD

By OECD

He newest procedure of nationwide bills (the 2008 SNA) explicitly recognises, for the 1st time, that charges on learn and experimental improvement ) could be recorded as capital formation. it is a typical extension to the 1993 SNA, which recommends recording many acquisitions of software program and databases, mineral exploration, and leisure, inventive and literary originals as capital formation, too. those items have a standard attribute, particularly that their worth displays the underlying highbrow estate they embrace, that is why they're stated jointly during this booklet as highbrow estate items (IPPs). yet additionally they percentage one other vital attribute: their dimension isn't really easy, and within the absence of transparent assistance it's hugely most likely that estimates should not similar among international locations. This instruction manual is designed to supply that information via contemplating IPPs jointly, in accordance with their universal characteristics,;by sort, in keeping with any specificities, comparable to information availability;by specific transaction -;for instance the valuation of IPPs which were produced for inner use by means of their builders, the valuation of unsuccessful IPPs, ;the creation of IPPs produced and made freely to be had by way of government.Table of content material :; - Foreword; - govt precis Measuring highbrow estate resources; - examine and Experimental improvement; - Mineral Exploration and evaluate; - software program and Databases; - leisure, Literary and inventive Originals; - References

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In principle, R&D that does not provide an economic benefit to its owner does not constitute a fixed asset and should be treated as intermediate consumption. Unless the market value of the R&D is observed directly, it may, by convention be valued at the sum of costs, including the cost of unsuccessful R&D. 105 With the inclusion of R&D expenditure as capital formation, patented entities no longer feature as assets in the System. The patent agreement is to be seen instead as the legal agreement concerning the terms on which access to the R&D is granted.

3 Duplication and omission with respect to other fixed assets In a sense, all capital formation involves a form of double (or multiple) counting in the national accounts. The production of an asset is recorded in gross value added and GDP. In subsequent periods it can provide capital services that contribute to the production of goods and services, including other assets. Hence, over time there is a multiple counting. This is why the inclusion of R&D in the asset boundary raises the level of GDP and why estimates net of consumption of fixed capital are preferred.

D. The IPP is provided to the parent by the foreign subsidiary without a fee but in response to previous foreign direct investment. In effect, the parent is receiving the IPP in lieu of property income. This, also, is likely to go unrecorded unless steps are taken to monitor what is happening to the output of foreign-owned units created to undertake the production of IPPs. 29 HANDBOOK ON DERIVING CAPITAL MEASURES OF INTELLECTUAL PROPERTY PRODUCTS © OECD 2010 CHAPTER I: MEASURING INTELLECTUAL PROPERTY ASSETS Transactions between affiliates also impact on the valuation of the original IPP.

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