Bureau of Economic Analysis
Дата обращения к источнику: 04 августа, 2017
The 14th comprehensive revision of the National Income and Product Accounts, covering the period 1929-2013QI (as well as the second quarter 2013 advance estimate), was released on July 31, 2013. This year’s revision (which occurs about every five years) included several major improvements to the accounts, including expanded capitalization of intellectual property products and a change to accrual accounting for defined benefit pension plans. More precisely, major conceptual changes include: capitalize research & development (R&D); capitalize entertainment, literary, and artistic originals; expanded capitalization of ownership transfer costs of residential housing; accrual treatment of defined benefit pension plans.