期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2016
卷号：5
期号：5A
页码：49-58
DOI：10.5923/s.ijfa.201601.04
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The Japanese Government is planning to change the estimation methods of the Japanese System of National Accounts (JSNA) in 2016, from the 1993 System of National Accounts (SNA) to the 2008 SNA. Following this change, research and development (R&D) expenditures will be counted as investments, and will be capitalized in GDP account. To capitalize R&D expenditures, we need to estimate R&D capital stock; hence, the methods of estimating R&D depreciation rates are critical. Consequently, this paper investigates R&D depreciation in the JSNA based on the methodology developed by Li (2012a). By adopting Li’s model and using data on industry outputs and R&D investments from Japan, we estimate R&D depreciation rates for 20 Japanese industries. Our estimates are consistent with the results of prior studies and recent survey results reported by Miyagawa et al. (2014).
关键词：Intellectual property product; Intangible asset; Research and development; Depreciation rate
