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Hi there,</div>
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I think you might asking about the collection value for an audit? If so yes, then in many instances the institution assesses value and considers a capital purchase I think because of the inherent value of the collection (above $10k) (insurance, etc.). </div>
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You might want to find out if they have a date (5 years or 10 years)but it is often a determination of the value of the collection based on materials acquired in the last 5-10 years. Older items are generally considered to not be of value.</div>
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I think every institution is different, but this has been my experience (and it has been a little different at every institution—from not existing to precise)</div>
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Contest! Who has had the best reference question of the week? I was asked if the library had copies of the "Purple Banana" from the mid-1980s. Apparent a school publication from back in the day!
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<div style="margin:0px;background-color:rgb(255, 255, 255)"><span style="font-size:11pt;font-family:Cambria, Georgia, serif;margin:0px">Jacquelyn</span></div>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> LIBRARYDIR <librarydir-bounces@lists.ctc.edu> on behalf of Claire Murata via LIBRARYDIR <librarydir@lists.ctc.edu><br>
<b>Sent:</b> Tuesday, November 22, 2022 3:38 PM<br>
<b>To:</b> WACTC Library Directors <librarydir@lists.ctc.edu><br>
<b>Cc:</b> Claire Murata <claire.murata@edmonds.edu><br>
<b>Subject:</b> [LIBRARYDIR] Capitalized assets what?!</font>
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<div dir="ltr">Hi all,
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<div>Now that I know that most of you are open tomorrow, I feel emboldened to ask whether you have been asked whether library books are a capitalized asset. Are they? Does this sound familiar to anyone? Thanks! Claire<br clear="all">
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<p style="color:rgb(0,0,0)"><font face="arial, sans-serif"><b>Claire Murata, MLIS</b><br>
Associate Dean, Library and Learning Resources<br>
20000 68th Ave. W., Lynnwood WA 98036 | <a href="http://edmonds.edu" target="_blank">
edmonds.edu</a><br>
<a href="mailto:claire.murata@edmonds.edu" target="_blank">claire.murata@edmonds.edu</a> | (425) 640-1522</font></p>
<p style="color:rgb(0,0,0); font-family:"Times New Roman"; font-size:medium"><img alt="college logo" width="155" height="37" src="https://employees.edmonds.edu/prtools/brand-guidelines/images/ec-college-logo.png"></p>
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