R and D Depreciation Rates in the 2007 R and D Satellite Account: Bureau of Economic Analysis/National Science Foundation 2007 R and D Satellite Account Background Paper

摘要

This paper is part of a series that provides the details behind the Bureau of Economic Analysiss (BEA) satellite account on research and development (R&D) activity. In the current work, the focus is on industry-specific depreciation rates for business R&D capital. This paper begins by discussing the literature on R&D depreciation rates. It then describes how the rates in the 2007 satellite account were chosen from the related findings.