DEAKIN UNIVERSITY AUSTRALIA

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Collection Valuations at Deakin University

Sue McKnight Deakin University,
Australia suemck_at_deakin.edu.au
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Outline of Presentation

• Capital Assets
• Recurrent
• Depreciation
• Special Collections
• Impact on budget bottom line

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Purchases

• Capital (physical items)
• into balance sheet as Assets
• Recurrent (non-owned, leased items)
• not into balance sheet as assets

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Donations

• Calculate value of books and serials
• Based on average prices / Monash Index
• Value normally deemed as .5 of average price
• Added to the total Assets in balance sheet

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Depreciation

• Written off over 10 years
• Depreciation is below the line otherwise we
  would be in huge DEFICIT
• What about Special Collections?

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Thank You Garry _at__at_