R&D in the National Income and Product Accounts: A First Look at Its Effect on GDP

Barbara M. Fraumeni and Sumiye Okubo, Measuring Capital in the New Economy (University of Chicago Press, 2005), chap. 8, https://www.nber.org/books-and-chapters/measuring-capital-new-economy/rd-national-income-and-product-accounts-first-look-its-effect-gdp.