A study was conducted at Purdue University to gather operational and budgetary planning data for the Libraries and Audiovisual Center. The objectives were: (1) to complete a current inventory of equipment including year of purchase, costs, and salvage value; (2) to determine useful life data for general classes of equipment; and (3) to determine book value, depreciation, replacement schedule, and annual replacement costs for the current inventory. Essential data on each piece of equipment were key punched and a computer program written to produce the following data for each group of equipment: (1) annual purchases in units and dollars, (2) annual depreciation, (3) current book value, and (4) annual scrap units or units to be replaced. Statistical tables were developed on useful life by class of equipment, annual depreciation of current equipment, book value and depreciation write off of audiovisual equipment. Annual summaries of purchases and depreciation for all equipment types and history of purchase of each class of equipment are included. (Author/DS)