The System of National Accounts 2025 revision recommends treating own-account data as an intangible capital asset. This study explores the impact of this recommendation on the …
This article describes the proposed methodology and experimental estimates for capitalizing own-account data as part of the updates to the System of National Accounts from the 2008 …
Open-source software (OSS) plays a central role in modern productivity, yet its scope and value are not consistently measured in national accounts. Using large-scale GitHub data …