Capital Expenditures - Other

Other capital expenditures include capital items other than those listed under Collection, Furnishings and Equipment or Buildings. (i.e. include new vehicles.)


Library financial reports for actual, not budgeted revenue.

Local accounting practices shall determine whether a specific item is a capital or an operating expense, regardless of the examples used in these definitions.

Common Problems

Identical values to previous year


This element was not available for collection until 2005.

Capital Expenditures

ASPeN: The New Library Directory

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