Assets and Depreciation: Or, Only an Accountant Would Claim Books Lose Value.

Snyder, Herbert

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ERIC Number: EJ584208

Record Type: CIJE

Publication Date: 1998

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: ISSN-0888-4463

EISSN: N/A

Available Date: N/A

Assets and Depreciation: Or, Only an Accountant Would Claim Books Lose Value.

Snyder, Herbert

Library Administration and Management, v12 n4 p226-29 Fall 1998

Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)

Descriptors: Accounting, Bookmobiles, Books, Costs, Library Administration, Library Collection Development, Library Collections, Library Expenditures, Library History, Library Materials, Library Services, Records Management

Publication Type: Journal Articles; Reports - Descriptive

Education Level: N/A

Audience: N/A

Language: English

Sponsor: N/A

Authoring Institution: N/A

Grant or Contract Numbers: N/A

Author Affiliations: N/A