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Peer reviewedAlexander, Ernest R. – Journal of Library Administration, 1985
In comparing methods of allocating service transaction costs among member libraries of interlibrary systems, questions of how costs are to be estimated, and what cost elements are to be included are critical. Different approaches of estimation yield varying results. Actual distribution of units accounts for greatest variance in allocations. (CDD)
Descriptors: Comparative Analysis, Cooperative Programs, Cost Estimates, Fees
