The study looked at how intangible assets, like research and development costs, impact a country's GDP growth. Using data from the US Bureau of Economic Analysis, the researchers found evidence that R&D expenses are related to GDP growth rates. This supports the decision by the BEA to include intangible asset information in GDP estimates. Unlike previous studies focusing on individual company performance, this research shows that R&D expenses can also predict a country's overall GDP. By combining macroeconomics and accounting, the study expands on existing research and suggests that R&D expenses can play a new role in understanding national growth.