[Eril-l] Question: Are e-books capitalized expenses?

[Jeanne Little]

Our library makes the distinction between capitalized and non-capitalized
expenditures for library materials by the rule of thumb that if something
can be physically held in your hand, it is capitalized. If it cannot
physically be held in your hand, it is non-capitalized.

Jeanne Little
-- 
Library Assistant IV
Resource Management
Rod Library - Room 240
University of Northern Iowa
Cedar Falls, IA  50614-3675
319-273-2339
Jeanne.Little at uni.edu

On Thu, Nov 29, 2018 at 10:26 AM Dennis W. Flanders <dflanders at suffolk.edu>
wrote:

> Hi all,
>
>
>
> I am helping our accounting department to explore the possibility of
> capitalizing e-book expenditures like we do with physical books.  Does
> anyone have any experience with this, or otherwise have some insight to
> share?  It would be much appreciated!
>
>
>
> For the moment, we are only looking at purchased content, not
> subscriptions.   Part of what I’m reviewing is whether, for a given
> publisher/vendor, purchased titles need to live on the publisher/vendor
> platform for DRM reasons and/or to manage finite simultaneous users. I’m
> also curious whether the existence of recurring maintenance/access fees
> might influence whether purchased e-books are capitalized or uncapitalized.
>   Finally, I’m wondering whether we’d be able to consider some e-books
> capitalized expenses and other e-books uncapitalized expenses depending on
> these variables, e.g. Oxford Handbooks may be capitalized but purchased
> titles on Proquest Ebook Central should not be.
>
>
>
> Thanks for your thoughts!
>
> Dennis
>
>
>
> *Dennis Flanders*
>
> *Electronic Resources Librarian*
>
> *Sawyer Library, Suffolk University*
>
> *617.973.1120*
>
>
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