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Public Library Statistics Manual
Capital Expenditures - Buildings
Page last modified date: 7/26/2011
Building capital expenditures include monies spent for site acquisition, new buildings, and/or additions to or renovation of library buildings.
Local accounting practices shall determine whether a specific item is a capital or an operating expense, regardless of the examples used in these definitions.
Methodology
Library financial reports for actual, not budgeted revenue.
Exclude debt retirement principal payments (i.e. funds borrowed for a major capital project and paid back over a period of years.)
Common Problems
Identical values to previous year
Availability
This element was not available for collection until 2005.
Detailed Definitions