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R&D Depreciation Rates in the 2007 R&D Satellite Account



This paper is part of a series that provides the details behind the Bureau of Economic Analysis’s (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.

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