Report major capital expenditures (the acquisition of or

additions to fixed assets). Examples include expenditures for (a)

site acquisitions; (b) new buildings; (c) additions to or renovation

of library buildings; (d) furnishings, equipment, and initial book

stock for new buildings, building additions, or building

renovations; (e) library automation systems; (f) new vehicles;

and (g) other one-time major projects. Include federal, state,

local, or other revenue used for major capital expenditures.

Only funds that are supported by expenditure documents (e.g.,

invoices, contracts, payroll records, etc.) at the point of

disbursement should be included. Estimated costs are not

included. Exclude expenditures for replacement and repair of

existing furnishings and equipment, regular purchase of library

materials, and investments for capital appreciation. Exclude

contributions to endowments, or revenue passed through to

another agency (e.g., fines). Funds transferred from one public

library to another public library should be reported by only one

of the public libraries.