Original posting followed by response:
> From: "Elizabeth Prior" <eprior_at_browardlibrary.org>
>
> I am trying to get some information regarding calculating the
depreciation of a library's collection. I've checked the archives and
have also seen this helpful link:
http://www.lla.state.la.us/gasb34/Libcoll.pdf but wonder if anyone
else has some additional information to share.
>
> Thanks,
>
> Elizabeth Prior / Collection Development Librarian
> Collection Management Department, Libraries Division
> A Service of the Broward County Board of County Commissioners
> (954)497-3661 ext. 233 / fax (954)497-3657
> Broward County Library
> Remote Operations Center
> 3718 W. Oakland Park Blvd.
> Lauderdale Lakes, FL 33311
> eprior_at_browardlibrary.org
==#4==
From: "Allen, Bonnie" <bonnie.allen_at_oregonstate.edu>
I have written this list about this change in accounting rules that
pertains to collection valuation. There are exceptions made for
"special collections". The library can define what is the special
collections e.g. rare books, the serials collection, the maps
collection etc. At some point however, a valuation of that special
collection will need to be made to substantiate its value.
~~~~~~~~~~~~~~~~~~~~
Bonnie Allen
Associate University Librarian
Collection Development and Technical Services
Oregon State University
121 The Valley Library
Corvallis, OR 97331
(541) 737 8528
FAX (541) 737-3453
Bonnie.Allen_at_oregonstate.edu
Received on Wed Jan 07 2004 - 03:03:07 EST