Author:
Rita Millican and Susan Morrison
Source:
Law Library Journal, vol.86, no.4, Fall 1994. pp.817-822.
Category:
Date of Journal Issue:
(The purchase price of discarded library stock is frequently added to the value of the collection at time of purchase and never subtracted. It is argued that this practice can distort the overall value of a collection. A methodology for "decapitalizing" the discarded stock is proposed).