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Abstract
Recognition of Business and Government Expenditures for Software
as Investment: Methodology and Quantitative Impacts, 1959-98,
by Robert P. Parker and Bruce T. Grimm
Presented at the May 5, 2000 meeting of the BEA Advisory Committee.
The comprehensive benchmark revision of the national income and product
accounts (NIPAs), released in October of last year, newly recognized
business and government expenditures for computer software as investment.
This paper describes the methodology for annual and quarterly estimates
of software investment, consumption of fixed capital, and business incomes.
This description is an expansion of the technical notes describing the
methodology that appeared in the August and December issues of the Survey
of Current Business. The paper also describes the effects on the NIPAs
and their tabular presentation, of recognizing software.
Last changed: July 6, 2000
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