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Federal budget authority for research and development (R&D) rose in Fiscal Year (FY) 2016, the third straight year of current dollar increases, according to a new report from the National Ce...
Treating research and development as a capital asset     Treating research  development  capital asset       font style='font-size:12px;'> 2009/11/4
Treating research and development as an asset requires a number of important steps. The first step is to determine the components of research and development expenditure to be included as investment a...
This article extends the earlier work on capitalisation of R&D in response to the proposals in the new System of National Accounts (SNA). Major improvements include: R&D deflators, depreciation rate f...
The Social Work Research and Development Unit (SWRDU) was established in 1992. It now has 12 research staff and two administrative staff and receives funding from government departments, charitable tr...

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