[Eril-l] Financial question - splitting journal package cost between operating and capital budgets

[Dennis W. Flanders]

Hi all,

My library is having some budget issues, and I'm trying out some different solutions.  One of which is...

We currently subscribe to journal packages like Sage Premier where the license guarantees, in the event of cancellation, perpetual access to content published during the subscription period.  I'm wondering whether any of you have experience with or guidance on calculating the percentage of such a subscription's cost that "covers" only content from the subscription period.  For example, if paying $100K for a subscription in 2020, what part of that pays for 2020 content?   My goal would be to then argue (with imperfect logic) that that part of the cost may be capitalized because it is ultimately owned.  We have more room in our budget for capital expenditures.  I've started this conversation with a few vendors, trying to see if they'd offer some internal equation, but no luck so far.

Feel free to contact off list, and thanks in advance...
Dennis

Dennis Flanders
Electronic Resources Librarian
Mildred F. Sawyer Library
Suffolk University

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