1. Sue McKnight Deakin University, Australia suemck@deakin.edu.au Collection Valuations at Deakin University

2. Capital Assets Recurrent Depreciation Special Collections Impact on budget bottom line Outline of Presentation

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

4. 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 Donations

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

6. Thank You Garry @#^%$#@ …