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http://hdl.handle.net/2038/1468
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| Title: | Capitalization of software in the National Accounts: sources and methods |
| Authors: | Wilson, Karen |
| Keywords: | National Accounts, statistics, investment, government |
| Abstract: | With the first quarter 2001, software investment is included for the first time in GDP in the National Economic and Financial Accounts going back to 1981. It will also be included in the Provincial Economic Accounts, Input-Output Accounts and Industry Measures Accounts when they are released in the Fall 2001. Preliminary estimates of software capital stocks were included in the National Balance Sheet Accounts released in March 2001. This mini post-historical revision brings Canada in line with a number of countries, including the U.S. and other G-7 member nations, who introduced software into their GDP over the last few years. It also brings Canada in line with the 1993 SNA recommendation that business and government acquisition of software be treated in national accounts as an investment as opposed to a current expense. Software is now treated like any other capital input that is used repeatedly in production over a year or more whereas, formerly, it was treated as if it were ful... |
| Licence: | other |
| Issue Date: | 28-Aug-2001 |
| URI: | http://hdl.handle.net/2038/1468 |
| bibliographicCitation: | Organisation for Economic Co-operation and Development, Statistics Directorate |
| Appears in Collections: | Migration & Total Cost of Ownership (TOC)
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Size | Format |
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| 1875765.doc | 268Kb | Microsoft Word | View/Open |
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