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Definition: Capitalised computer software
Category: Frascati Manual
Computer software that is used in the performance of R&D for more than one year. It includes long-term licences or the acquisition of separately identifiable computer software, including programme descriptions and supporting materials for both systems and applications software. The production costs (e.g. labour and materials) of internally produced software should be reported. Software from external vendors may be obtained through the outright purchase of rights or licences to use. Software used or licensed for one year or less should be reported under current expenditures. http://ec.europa.eu/eurostat/ramon/statmanuals/files/Frascati-Manual-2015_EN.pdf
Source:
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2015: The Measurement of Scientific, Technological and Innovation Activities - Guidelines for Collecting and Reporting Data on Research and Experimental Development", Paris, 2015
Organization for Economic Cooperation and Development (OECD), "Frascati Manual 2015: The Measurement of Scientific, Technological and Innovation Activities - Guidelines for Collecting and Reporting Data on Research and Experimental Development", Paris, 2015
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