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<p class="MsoNormal">Hi all,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></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!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks for your thoughts!<o:p></o:p></p>
<p class="MsoNormal">Dennis<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><i><span style="color:#404040">Dennis Flanders<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="color:#404040">Electronic Resources Librarian<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="color:#404040">Sawyer Library, Suffolk University<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="color:#404040;background:white">617.973.1120</span></i><i><span style="color:#404040"><o:p></o:p></span></i></p>
<p class="MsoNormal"><o:p> </o:p></p>
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