<div dir="ltr"><div class="gmail_default" style="font-size:small">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.</div><div class="gmail_default" style="font-size:small"><br></div><div class="gmail_default" style="font-size:small">Jeanne Little</div><div class="gmail_default" style="font-size:small">-- <br></div><div class="gmail_default" style="font-size:small"><div dir="ltr" class="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div><span style="font-size:12.8px">Library Assistant IV</span><br></div><div dir="ltr"><div>Resource Management</div><div><span style="font-size:12.8px">Rod Library - Room 240</span><br></div><div>University of Northern Iowa</div><div>Cedar Falls, IA 50614-3675</div><div>319-273-2339</div><div><a href="mailto:Jeanne.Little@uni.edu" target="_blank">Jeanne.Little@uni.edu</a></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div><br><div class="gmail_quote"><div dir="ltr">On Thu, Nov 29, 2018 at 10:26 AM Dennis W. Flanders <<a href="mailto:dflanders@suffolk.edu">dflanders@suffolk.edu</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">
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<p class="MsoNormal">Hi all,<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">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!<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">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.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">Thanks for your thoughts!<u></u><u></u></p>
<p class="MsoNormal">Dennis<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><i><span style="color:#404040">Dennis Flanders<u></u><u></u></span></i></p>
<p class="MsoNormal"><i><span style="color:#404040">Electronic Resources Librarian<u></u><u></u></span></i></p>
<p class="MsoNormal"><i><span style="color:#404040">Sawyer Library, Suffolk University<u></u><u></u></span></i></p>
<p class="MsoNormal"><i><span style="color:#404040;background:white">617.973.1120</span></i><i><span style="color:#404040"><u></u><u></u></span></i></p>
<p class="MsoNormal"><u></u> <u></u></p>
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