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ERIC Number: EJ584208
Record Type: CIJE
Publication Date: 1998
Pages: N/A
Abstractor: N/A
Reference Count: N/A
ISSN: ISSN-0888-4463
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)
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A