In the 1993 SNA, patented entities are treated as non-produced intangible assets. However, payments received from patent users are by convention recorded as payments for services (similar to rentals from an operating lease of fixed assets). This is contrary to the SNA accounting rules, which treat payments for the use of non-produced assets as property income. If R&D is not treated as capital formation, should the payment for use of patented entities continue to be treated as a payment for services?