Re: SLA-SF: Collection appraisal

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From: Rita Evans (revans@library.berkeley.edu)
Date: Tue Aug 26 2003 - 14:49:35 PDT 

Message-Id: <5.1.0.14.2.20030826144800.01c72f78@library.berkeley.edu>
Date: Tue, 26 Aug 2003 14:49:35 -0700
From: Rita Evans <revans@library.berkeley.edu>
Subject: Re: SLA-SF: Collection appraisal

Joshua,

I don't have any experience doing appraisals, but these records turned up
in a search of LISA. Both should be available from the Main Library at UC
Berkeley.

Rita

TI: Assets and depreciation, or, only an accountant would claim books lose
value.
AU: Snyder-H
SO: Library-Administration-and-Management. 12 (4) Fall 1998, p.226-9. tbls.
AB: Discusses what it means to set a value on a library collection: on the
one hand, it can be maintained that book collections are physical and
depreciate in value over time through use; on the other, it can be claimed
that collections increase in value as the replacement costs of the books
increase. Asserts that both viewpoints are correct, depending on what it is
intended to do with the financial information. Focuses on the purpose of
listing assets at their historical costs in financial records - to match
financial transactions with periods in which they occur. EB

TI: Not an inexhaustible resource: valuation and depreciation of library
collections in the Queensland Department of Education.
AU: Cram-J
SO: Australian-Library-Journal. 46 (4) Nov 1997, p.376-85. refs.
AB: Anecdotal evidence suggests that the valuation and depreciation of
library collections is not an issue which is being addressed by library
managers, despite the great popularity of accrual accounting in publicly
funded institutions. Discusses the implications of asset valuation and the
implementation of a methodology for valuing the library collections of the
Queensland Department of Education. Considers: definition of types of
assets; definition of items and collections for the purposes of accrual
accounting; valuation of collections for insurance purposes; deprival
value; depreciation; categorization of library collections; defining
'initial cost'; and the processes of implementation and revaluations.
Concludes that, while the process of valuation is relatively simple, the
process of developing procedures and collecting data with a particular
library environment can be complicated by previous practice and
decision-making, and by inadequacies of procedures and of library systems.
(Original abstract - amended)

At 02:25 PM 8/26/2003 -0700, you wrote:
>Hi!
>
>Can anyone recommend some good resources on appraising the value of a
>library collection? I'm thinking this could either be readings or contacts.
>
>A couple quick searches on sla.org & ala.org brought up zero results for
>me.
>
>Thanks,
>Joshua
>
>Anshen+Allen, Architects
>Joshua E. Richardson
>.v. 1.415.281.5427
>.f. 1.415.882.9523
>http://www.anshen.com
>
>
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