Date: Tue, 19 Jul 1994 14:47:40 -0400
From: Wendy Moore <Moore_Wendy/furman@FURMAN.EDU>
Subject: Budget Items

Please reply to Wendy Moore, not to SERIALST. Thanks. --ed.

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I am at a small liberal-arts institution with around 2500
undergraduates.  I am interested (and so is our director) in knowing how
libraries at similar institutions list the serials expenditure in their
budgets.  Specifically, do you make serials a separate CAPITAL
expenditure or is serials treated as a REGULAR expenditure?  I would
also like to know why you list serials in the budget the way you do and
what you perceive as some of the advantages/disadvantages of your
method.

Thank you in advance for your help in this matter and, once again,
please respond directly to me at the address listed below.

Wendy Moore
Serials Librarian
Furman University
Greenville SC 29609
(803)294-2196
wendy_moore/furman@furman.edu