DECAPITALIZATION OF DISCARDS IN A LAW-LIBRARY

被引:0
|
作者
MILLICAN, R
机构
来源
LAW LIBRARY JOURNAL | 1994年 / 86卷 / 04期
关键词
D O I
暂无
中图分类号
G25 [图书馆学、图书馆事业]; G35 [情报学、情报工作];
学科分类号
1205 ; 120501 ;
摘要
The purchase price of discarded library material is frequently added to the value of the collection at time of purchase and never subtracted. The authors maintain that this practice distorts the stated value of collections. They propose a methodology for ''decapitalizing'' the amount of the discards.
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页码:817 / 822
页数:6
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