October 16, 2009
Question:
Nicolle Steffen, CO
This question came up the first time probably six or seven years ago and I got clarification at that time. But now, years later, I can't find anything in the definition or on the wiki (perhaps I missed it?). So, I'm hoping the group can help me verify and/or clarify reporting materials processing fees.
I thought I remembered that the cost of materials processing done by a vendor (under contract) should *not* be included in materials expenditures (data elements 353-356), but rather under "Other Operating Expenditures" (357). I've poured over the definitions and materials processing seems to fit best under "Other Operating Expenditures," which
states:
"Include expenses such as binding, supplies, repair or replacement of existing furnishings and equipment; and costs of computer hardware and software used to support library operations or to link to external networks, including the Internet. Report contracts for services, such as costs of operating and maintaining physical facilities, and fees paid to a consultant, auditor, architect, attorney, etc."
Any and all help appreciated.
Diana J. Very, GA
I would think that the processing fees would be part of the cost of the materials. If you buy equipment the cost of shipping and set-up is part of the capitalized cost of the equipment. So I would say that whatever it costs to get the materials to the library would be part of the materials cost. Just my opinion.
Dianne Carty, MA
In Massachusetts we do not include those expenses as materials expenditures in our data collection.