For Official Use
STD/NA(2001)15
Organisation de Coopération et de Développement Economiques
Organisation for Economic Co-operation and Development
19-Sep-2001
___________________________________________________________________________________________
English - Or. English
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STATISTICS DIRECTORATE
STD/NA(2001)15
For Official Use
National Accounts
QUESTIONNAIRE ON BASE-YEAR CURRENT PRICE ESTIMATES FOR SOFTWARE
Agenda item 9
OECD, Paris - France
OECD MEETING OF NATIONAL ACCOUNTS EXPERTS
Château de la Muette, Paris
9-12 October 2001
Beginning at 9:30 a.m. on the first day
English - Or. English
JT00112902
Document complet disponible sur OLIS dans son format d'origine
Complete document available on OLIS in its original format
STD/NA(2001)15
QUESTIONNAIRE ON BASE-YEAR CURRENT PRICE ESTIMATES FOR SOFTWARE
The objective of the questionnaire is to obtain two sets of estimates for a sample of countries, one using the
“supply” method, and one the “demand” method (in practice many countries would only have to report one
method, supposing they already used the alternative one). Countries would indicate the main difficulties
encountered. The task force would then conclude which of these methods (or a mix) are the most suitable,
both from a national and an international (comparability) point of view.
The questionnaire would have five parts.
Part 1: actual official data, and impact of that data on GDP
Report the most detailed official current price data on software (on a commodity-flow/use and resources
basis) for a recent year, preferably between 1995 and 1998. Use the most detailed classification used in the
accounts, if possible distinguishing prepackaged, custom and own account software.
Table 1
Actual Official Commodity flow Data for Software
Year:……. Current prices, Unit:…….. (millions of ????)
Total software
PreCustom(*)
packaged(*)
national accounts classification
code
Domestic production
Imports
Margins and taxes
Total supply
Intermediate consumtion
Household expenditure
GFCF
Exports
Other
(*) use your own detailed classification, if not relevant
2
Own account(*)
STD/NA(2001)15
By comparing to GDP, give an estimate of the change introduced in the level of GDP (this includes
impacts of changes to other parts of the accounts if relevant, for example, in Canada, deduction of
capitalized software included in hardware). A possible calculation is given in the table below but other
methods can be used.
Table 2
Estimation of impact of change to GDP
Market producers
Amount of purchased software previously assigned to intermediate
consumption and now assigned to GFCF
(+) Amount of own account production of software
Non market producers
(+) Amount of consumption of fixed capital related to software
(+ or -) Other impacts on GDP
Total impact
GDP
Part II: “Supply” method: estimate of domestic supply of purchased software
Compile, for the same year, an estimate of domestic sales of software from the point of view of software
producers, using for example business turnover statistics originating from computer services producers.
Precise if the available data are on a product or an industry basis. Start from all industries related to
computer services and select the amount of sales/receipts/production deemed to represent “production of
software that can be purchased as investment, exported or purchased by household”. Exclude if possible
sales between units classified themselves as software producers. Use the most detailed classification
available. International comparison will heavily depend on the detailed activities of the units involved,
which can, even if they are classified as “software producers”, conduct other computer related activities,
such as “hardware sales”, “consultancy”, “repair and maintenance of computers”, “training”, “data
processing”, etc. For example, in Denmark, only 28% of the turnover of enterprises classified as “software
suppliers” were in fact linked to software supply, while 43% of the turnover was in “consultancy” and 15%
in “hardware sales”. Conversely, 26% of the turnover of units engaged in “data processing” were linked to
software sales.
Table 3
“Supply” method: estimate of domestic supply
Classification
code
……
……
Industries related to computer services
Title
……………………..
……………………..
Estimate of total
sales/production/sh
ipment, in current
prices
…………..
…………..
Explain briefly the process of selection:
3
Select amount to be
classified as software that
can be purchased as
investment, exports, final
consumption (in particular
exclude sales between
units classified as software
producers)
………………..
………………..
STD/NA(2001)15
Estimate adjustments to be conducted on the total value of domestic sales/production/shipments software
that can be purchased as investment, exports or household consumption to derive the value retained for
GFCF in software.
Table 4
Adjustments to supply of domestic software
Total value of domestics sales/production/shipments of software purchased as
investment, exports or household consumption
(-) Exclusion of software embedded in other equipment (intermediate
consumption)
(-) If relevant, deduction of capitalized software reported by enterprises under
hardware or other headings
(+ or -) Other adjustments
(-) Estimate of exports
(-) Estimate of household consumption
(=) GFCF in software, “supply” method
Because purchasers of software record a substantial part of purchases as current expenditure, estimate, if
relevant the adjustment made (or that would have to be made) on the value of corporate profits obtained
through business statistics in the income approach to GDP:
Table 5
Income approach: adjustment to corporate profit
National accounts estimate of GFCF in software for the business sector
Business estimate of GFCF in software
Adjustment to be made to corporate profits in the income approach to GDP
Part III: “Demand” method: estimation of capitalized software, using reports from enterprises and
other organizations, including government
Use business survey data or administrative data, if possible covering the same year, to derive an estimation
of software capitalized by the corporate and government sectors. In principle this estimate should include
capitalized own-account software. If possible, separate the latter.
Table 6
Demand method: capitalized software
Business sector
Reported capitalized software
Of which, own account software
Government
Reported capitalized software
Of which, own account software
4
STD/NA(2001)15
Part IV: estimate of expenditures in software as reported by enterprises and other organizations,
including government
Use business survey data, if possible covering the same year, to derive an estimate of expenditures in
software as reported by the corporate sector and government. Precise if this estimate includes own account
software. If possible, estimate it.
Table 7
“Demand” method: purchased software
Business sector
Reported expenditures in software
Of which, “expenditures” in own account software
Government
Reported expenditures in software
Of which, “expenditures” in own account software
Part V: macro-estimate of own account software
Evaluate the value of own account software on the basis of costs, estimated at a macro level. The
recommended method: number of person engaged in software production time average compensation, plus
estimate of intermediate consumption and consumption of fixed capital, plus adjustments.
Table 8
Macro estimate of own account software
Number of person engaged in software production
* Average compensation
= Compensation cost of producers of own account software
(+) Over-costs (intermediate consumption, consumption of fixed capital)
(-) Adjustment 1 : exclude cost of production linked to purchased software
(-) Adjustment 2 : exclude costs linked to other activities (repair, management,
other…) than software production
(+ or -) Other adjustments
Macro estimate of own-account software
5