Rare library collection basics

  1. The Rare Library Collection comprises the following categories:
    1. Rare Library at Valuation – Account 3170
  2. All books are expensed in the first instance.
  3. Certain books are subsequently recategorised as rare library materials and capitalised on a valuation basis.
  4. The Rare Library Collection is not subject to depreciation.
  5. There is no capitalisation threshold.
  6. Scholarly Information Services (SIS) manage this process and maintain the catalogue of rare library materials.
  7. If other business areas or colleges have rare library materials they should contact Scholarly Information Services (SIS) via the Division of Information business office at doi.finance@anu.edu.au.