Home › For Librarians › For Public Librarians › Statistics › Training › Statistics manual › Public Library Statistics Manual
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.
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.)
Identical values to previous year
This element was not available for collection until 2005.