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

Bartl, Susan unlsdb at buffalo.edu
Fri Feb 14 07:31:59 PST 2020

Hi Dennis, I don't know if this is acceptable accounting, but if you take the price of your package and divide it by the number of years that you have access to, then you have a cost per year of content.

Sage usually licenses 1999 to date with current subscriptions.  Including 2020, you have access to 22 years.  100,000/22=4545 and change.

Or you could divide the cost by the number of years you have subscribed and thus are "buying" the content. If your package began in 2009, then divide by 12 years.  The additional years of access are "bonus" since you have no rights to them if you cancel.  Is there a monetary value you need to factor into the equation?  What is an appropriate convenience factor?  Maybe an examination of your usage by content year could help you calculate a reasonable cost for the additional years of access..

Good luck,

Susan Davis
Acquisitions Librarian for Continuing Resources and Licensing Specialist
University at Buffalo (SUNY)
134 Lockwood Library
Buffalo, NY 14260-2210
716-645-5955 fax
unlsdb at buffalo.edu

From: Eril-l <eril-l-bounces at lists.eril-l.org> On Behalf Of Tom Francis [tbf]
Sent: Thursday, February 13, 2020 5:04 AM
To: eril-l at lists.eril-l.org
Subject: Re: [Eril-l] Financial question - splitting journal package cost between operating and capital budgets

Hi Dennis,

That's a brilliant idea!

The only thing I can think of would be, assuming your 2020 Sage subscription costs more than it did in 2019 (!), then you could maybe argue that difference between the two is the price you're paying for the new content. E.g. If 2020 costs $100k, and 2019 cost $98k, then you could say that $2k is what's paying for the 2020 content.

Good luck - please let us know how you get on...


Tom Francis

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From: Eril-l <eril-l-bounces at lists.eril-l.org<mailto:eril-l-bounces at lists.eril-l.org>> On Behalf Of Dennis W. Flanders
Sent: 12 February 2020 21:54
To: eril-l at lists.eril-l.org<mailto:eril-l at lists.eril-l.org>
Subject: [Eril-l] Financial question - splitting journal package cost between operating and capital budgets


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 Flanders
Electronic Resources Librarian
Mildred F. Sawyer Library
Suffolk University


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