<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
p
{mso-style-priority:99;
margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-style-priority:99;
margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.EmailStyle19
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:#1F497D;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Arial",sans-serif;
color:#1F497D;
font-weight:normal;
font-style:normal;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Sage usually licenses 1999 to date with current subscriptions. Including 2020, you have access to 22 years. 100,000/22=4545 and change.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">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..<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Good luck,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Susan<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Susan Davis<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Acquisitions Librarian for Continuing Resources and Licensing Specialist<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">University at Buffalo (SUNY)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">134 Lockwood Library<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Buffalo, NY 14260-2210<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">716-645-2784<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">716-645-5955 fax<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">unlsdb@buffalo.edu<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><a href="https://library.buffalo.edu/staff/sdavis-bartl">https://library.buffalo.edu/staff/sdavis-bartl</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",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"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Eril-l <eril-l-bounces@lists.eril-l.org>
<b>On Behalf Of </b>Tom Francis [tbf]<br>
<b>Sent:</b> Thursday, February 13, 2020 5:04 AM<br>
<b>To:</b> eril-l@lists.eril-l.org<br>
<b>Subject:</b> Re: [Eril-l] Financial question - splitting journal package cost between operating and capital budgets<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Hi Dennis,<o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">That’s a brilliant idea!
<o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">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 lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Good luck – please let us know how you get on…<o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Tom<o:p></o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span lang="EN-GB" 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 lang="EN-GB" style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></b></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody>
<tr>
<td width="234" valign="top" style="width:175.5pt;border:none;border-right:solid windowtext 1.5pt;padding:0in 5.4pt 0in 5.4pt">
<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>
</td>
<td width="246" valign="top" style="width:184.3pt;padding:0in 5.4pt 0in 5.4pt">
<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>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><b><span lang="EN-GB" style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span lang="EN-GB" style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">e:</span></b><span lang="EN-GB" 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 lang="EN-GB" style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">t:</span></b><span lang="EN-GB" 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 lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><i><span lang="EN-GB" 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 lang="EN-GB" 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 lang="EN-GB" style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span lang="EN-GB" 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 lang="EN-GB" 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 lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="EN-GB" style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Eril-l <<a href="mailto:eril-l-bounces@lists.eril-l.org">eril-l-bounces@lists.eril-l.org</a>>
<b>On Behalf Of </b>Dennis W. Flanders<br>
<b>Sent:</b> 12 February 2020 21:54<br>
<b>To:</b> <a href="mailto:eril-l@lists.eril-l.org">eril-l@lists.eril-l.org</a><br>
<b>Subject:</b> [Eril-l] Financial question - splitting journal package cost between operating and capital budgets<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><span lang="EN-GB"><o:p> </o:p></span></p>
<p class="MsoNormal" style="line-height:11.0pt"><span lang="EN-GB" 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"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<div>
<p class="MsoNormal"><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black">Hi all,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span lang="EN-GB" 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>
</div>
<div>
<p class="MsoNormal"><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span lang="EN-GB" 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>
</div>
<div>
<p class="MsoNormal"><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black">Feel free to contact off list, and thanks in advance...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black">Dennis<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
<div id="Signature">
<div>
<p class="MsoNormal"><i><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:#934511">Dennis Flanders</span></i><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><i><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:#934511">Electronic Resources Librarian</span></i><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><i><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:#934511">Mildred F. Sawyer Library</span></i><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><i><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:#934511">Suffolk University</span></i><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span lang="EN-GB" style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
</div>
</div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span lang="EN-GB">----------------------------------------------------------------------------------------------------------------------<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span lang="EN-GB">Pantycelyn yn agor mis Medi 2020. <a href="https://www.aber.ac.uk/en/accommodation/accommodation-options/catered/pantycelyn/">
https://www.aber.ac.uk/en/accommodation/accommodation-options/catered/pantycelyn/</a><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span lang="EN-GB">Pantycelyn opening September 2020. <a href="https://www.aber.ac.uk/en/accommodation/accommodation-options/catered/pantycelyn/">
https://www.aber.ac.uk/en/accommodation/accommodation-options/catered/pantycelyn/</a><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span lang="EN-GB">----------------------------------------------------------------------------------------------------------------------<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span lang="EN-GB">Prifysgol Aberystwyth <a href="http://www.aber.ac.uk">
www.aber.ac.uk</a><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span lang="EN-GB">Prifysgol y Flwyddyn yng Nghymru - The Times & The Sunday Times 2020.<o:p></o:p></span></p>
</div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span lang="EN-GB">Aberystwyth University <a href="http://www.aber.ac.uk">
www.aber.ac.uk</a><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span lang="EN-GB">Welsh University of the Year - The Times & The Sunday Times 2020.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span lang="EN-GB"><o:p> </o:p></span></p>
<div>
<div>
<p class="MsoNormal"><span lang="EN-GB">----------------------------------------------------------------------------------------------------------------------<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span lang="EN-GB"><o:p> </o:p></span></p>
</div>
</div>
</body>
</html>