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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US">Hi Dennis,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US">That’s a brilliant idea!
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US">Good luck – please let us know how you get on…<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US">Tom<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Tom Francis<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></b></p>
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<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Arweinydd Tîm Caffael Adnoddau<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Llyfrgell Hugh Owen<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Prifysgol Aberystwyth<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Aberystwyth<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Ceredigion<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">SY23 3DZ<o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Resources Acquisition Team Leader<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Hugh Owen Library<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Aberystwyth University<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Aberystwyth<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">Ceredigion<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:105%"><span style="font-size:10.0pt;line-height:105%;font-family:"Calibri",sans-serif;color:#1F497D">SY23 3DZ<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">e:</span></b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">
<a href="mailto:tbf@aber.ac.uk"><span style="color:blue">tbf@aber.ac.uk</span></a> /
<a href="mailto:ejournals@aber.ac.uk"><span style="color:blue">ejournals@aber.ac.uk</span></a> /
<a href="mailto:acqstaff@aber.ac.uk"><span style="color:blue">acqstaff@aber.ac.uk</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">t:</span></b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> +44 (0)1970 62 2363<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US"><o:p> </o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Rydym yn croesawu gohebiaeth yn Gymraeg a Saesneg. Cewch ateb Cymraeg i bob gohebiaeth Gymraeg ac ateb Saesneg i bob gohebiaeth Saesneg.<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Ni fydd gohebu yn Gymraeg yn arwain at oedi.<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">We welcome correspondence in Welsh and English. Correspondence received in Welsh will be answered in Welsh and correspondence in English will be answered in
English. <o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Corresponding in Welsh will not involve any delay.<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;mso-fareast-language:EN-US"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span lang="EN-US" style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span lang="EN-US" style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Eril-l <eril-l-bounces@lists.eril-l.org>
<b>On Behalf Of </b>Dennis W. Flanders<br>
<b>Sent:</b> 12 February 2020 21:54<br>
<b>To:</b> eril-l@lists.eril-l.org<br>
<b>Subject:</b> [Eril-l] Financial question - splitting journal package cost between operating and capital budgets<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height:11.0pt"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:red">[RHYBUDD! E-BOST ALLANOL / CAUTION! EXTERNAL E-MAIL]<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Hi all,<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">My library is having some budget issues, and I'm trying out some different solutions. One of which is...<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">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.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Feel free to contact off list, and thanks in advance...<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Dennis<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><i><span style="font-family:"Calibri",sans-serif;color:#934511">Dennis Flanders</span></i><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-family:"Calibri",sans-serif;color:#934511">Electronic Resources Librarian</span></i><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-family:"Calibri",sans-serif;color:#934511">Mildred F. Sawyer Library</span></i><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><i><span style="font-family:"Calibri",sans-serif;color:#934511">Suffolk University</span></i><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
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<div>Pantycelyn yn agor mis Medi 2020. https://www.aber.ac.uk/en/accommodation/accommodation-options/catered/pantycelyn/</div>
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<div>Pantycelyn opening September 2020. https://www.aber.ac.uk/en/accommodation/accommodation-options/catered/pantycelyn/</div>
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<div>Prifysgol Aberystwyth www.aber.ac.uk</div>
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<div>Prifysgol y Flwyddyn yng Nghymru - The Times & The Sunday Times 2020.</div>
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<div>Aberystwyth University www.aber.ac.uk</div>
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<div>Welsh University of the Year - The Times & The Sunday Times 2020.</div>
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