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Public Library Statistics Manual
Capital Expenditures - Collection
Page last modified date: 7/26/2011
Collection capital expenditures include monies spent for initial collections (print, non-print and electronic) for new buildings, building additions, or building renovations.
Local accounting practices shall determine whether a specific item is a capital or an operating expense, regardless of the examples used in these definitions.
Library financial reports for actual, not budgeted revenue.
Exclude expenditures for regular purchase of library materials.
Identical values to previous year.
This element was not available for collection until 2005.