Methodological aspects of the development and use of indexation coefficients of book value of the library collection at withdrawal of the register

Abstract

Obligatory indexation or overvalue of the fixed assets in decision of government was conducted by a book-keeping on a library collection on the whole. The changes of cost of separate copies of documents on an individual library account are not envisaged. Cost divergences between a book-keeping and library account must be regulated at withdrawal of documents of library collection. For the decision of this problem it is necessary to work out the coefficients of indexation on the periods of registering of documents of library collection. As a result of research of registration documents (accession record books) and normative documents on realization of obligatory overvalues and indexations the table of coefficients of indexations is worked out on periods and accession numbers. Application of such coefficients is given by possibility of simplification of determination of cost of documents which are withdrawn.

Keywords

• library accounting, indexation of book value of library collection, withdrawal.