NISO Z39.7-201X, Information Services and Use: Metrics & statistics for libraries and information providers - Data Dictionary
Draft for Trial Use. A proposed revision to the 2004 edition of the standard.
6 Finances
Income and expenditures during the reporting period.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.1 Capital Expenditures
Funds expended for the acquisition of or additions to fixed assets such as building sites, new buildings and building additions, new equipment (including major computer installations), initial collections, furnishings for new or expanded buildings, and new vehicles. These expenditures exclude replacement and repair of existing furnishings and equipment, regular purchase of library materials, and investments for capital appreciation. (Also referred to as Capital Outlay).
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.2 Capital Revenue by Source
Revenue that will be used for major capital expenditures. Examples include funds received for a) site acquisition; b) new buildings; c) additions to or renovation of library buildings; d) furnishings, equipment, and initial book stock for new buildings, building additions, or building renovations; e) library automation systems; f) new vehicles; and g) other one-time major projects. Includes: federal, state, local and other revenue to be used for major capital expenditures. Excludes revenue to be used for replacement and repair of existing furnishings and equipment; regular purchase of library materials; investments for capital appreciation; contributions to endowments; income passed through to another agency (e.g., fines); or funds unspent in the previous fiscal year (e.g., carryover).
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.2.1 Federal Government Capital Revenue
All federal government funds, including federal funds distributed by the state or locality, and grants and aid received by a library for the purpose of major capital expenditures.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.2.2 Local Government Capital Revenue
All governmental funds designated by a community, district, or
region and available to a library for the purpose of major capital
expenditures, except for state and/or federal money distributed by
the local government.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.2.3 Other Sources of Capital Revenue
All income for the purpose of major capital expenditures, except
for state and/or federal money distributed by the local
government.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.2.4 State Government Capital Revenue
All funds distributed to a library by State government for the
purpose of major capital expenditures, except for state and/or
federal money distributed by the local government.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.3 Operating Expenditures by Type of Expenditure Emetrics
Current and recurrent costs necessary for the provision of library services, such as personnel, library materials, binding, supplies, repair or replacement of existing furnishings and equipment, and costs incurred in the operation and maintenance of the physical facility.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.3.1 Audiovisual Material Expenditures
Expenditures for materials that are displayed by visual projection or magnification, or through sound reproduction, or both, including sound recordings, motion pictures and video recordings, and graphic materials. Note 1: This includes expenditures for special visual materials such as three-dimensional artifacts and realia, documents in which sound and/or pictures are prominent, and which requires the use of special equipment to be seen and/or heard [ISO 5127-11]. Note 2: This includes expenditures for audio documents such as records, tapes, cassettes, audio compact discs, files of digital audio recordings; visual documents such as slides, transparencies, and combined audio-visual documents such as motion pictures, video recordings, etc. Note 3: Microforms are excluded.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.2 Bibliographic Utilities, Networks and Consortia Expenditures Emetrics
Expenditures for services provided by national, regional and local bibliographic utilities, networks and consortia.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.3 Book and Serial Backfile Expenditures (print materials)
Expenditures for:
- Books
A non-serial printed publication of any length bound in hard or soft covers or in looseleaf format. Also called monograph. Includes sheet music. - Print Materials
Materials consisting primarily of words and usually produced by making an impression with ink on paper. Included in this definition are materials that do not require magnification (books, journals, pamphlets, and printed sheets including music and two-dimensional cartographic materials), as well as printed materials that require magnification (microforms). - Serials
A publication in any medium issued in successive parts bearing numerical or chronological designations and intended to be continued indefinitely. This definition includes periodicals, newspapers, and annuals (reports, yearbooks, etc.); the journals, memoirs, proceedings, transactions, etc. of societies; and numbered monographic series.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.4 Collection Expenditures
All expenditures for materials purchased or leased for use by the public, such as print materials (including microforms), machine-readable materials, audio-visual materials, etc.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.5 Computer Hardware, Software, Supplies and Maintenance Expenditures Emetrics
Expenditures from the library budget for computer hardware and software used to support library operations, whether purchased or leased, mainframe or microcomputer. Includes expenditures for maintenance and for equipment used to run information service products when that expenditure can be separated from the price of the product.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.3.6 Current Serial Expenditures Emetrics
Expenditures for print, microfilm and electronic or digital subscriptions.
- 6.3.6.1 Current Serial Expenditures--Electronic
- 6.3.6.2 Current Serial Expenditures--Paper and Microform
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.7 Document Delivery/Interlibrary Loan Expenditures Emetrics
Expenditures for document delivery and interlibrary loan services. Includes fees paid for photocopies, costs of facsimile transmission, royalties and access fees paid to provide document delivery or interlibrary loan. Includes fees paid to bibliographic utilities if the portion paid for interlibrary loan can be separately counted. Does not include expenditures related to transactions between the main or central library and branches.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.8 Electronic Access Expenditures Emetrics
All operating expenditures from the library budget associated with access to electronic materials and services. Include computer hardware and software used to support library operations, whether purchased or leased, mainframe and microcomputer. Includes expenditures for maintenance. Includes expenditures for services provided by national, regional, and local bibliographic utilities, networks, consortia and commercial services. Includes all fees and usage costs associated with such services as OCLC FirstSearch or electronic document delivery. Excludes capital expenditures.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.9 Electronic Materials Expenditures Emetrics
Operating expenditures for electronic (digital) materials. Types of electronic materials include eBooks, eSerials (including journals), government documents, databases (including locally mounted, full text or not), electronic files, reference tools, scores, maps, or pictures in electronic or digital format, including materials digitized by the library. Electronic materials can be distributed on magnetic tape, diskettes, computer software, CD-ROM, or other portable digital carrier, and can be accessed via a computer, via access to the Internet, or by using an eBook reader. Include equipment expenditures that are inseparably bundled into the price of the information service product; expenditures for materials held locally and for remote electronic materials for which permanent or temporary access rights have been acquired; and expenditures for database licenses. Note: Based on ISO 2789 and FSCS definitions.
Source: library
Applicability: international, local, national
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.10 Employee Benefit Expenditures
Expenditures for the benefits outside of salary and wages paid and accruing to an employee, regardless of whether the benefits or equivalent cash options are available to all employees.
- 6.3.10.1 Direct, Paid Fringe Benefits
Includes Social Security, retirement, medical insurance, life insurance, guaranteed disability income protection, unemployment compensation, workmen's compensation, tuition, and housing benefits. - 6.3.10.2 Indirect, Fringe Benefits
Includes time away from work usually allowed with pay, such as vacation, sick, or educational leave, and holidays, but in some instances without pay, such as family leave not considered sick leave.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.11 Furnishing and Equipment Expenditures Emetrics
Expenditures for furnishings and equipment. Extraordinary, nonrecurring equipment expenditures are included in Capital Expenditures.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, public, school, special,
state
Aggregate: yes
6.3.12 Microform Material Expenditures
Expenditures for microforms. Microforms are photographic reproductions of textual, tabular, or graphic material reduced in size so that they can be used only with magnification. The two main types of microforms are micro reproductions on transparent material, including roll microfilm, aperture cards, microfiche, and ultrafiche, and reproductions on opaque material.
Source: library
Applicability: international, local, national
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.13 Other Operating Expenditures
Operating expenditures not included in any other subcategory of 6.2, Operating Expenditures by Type of Expenditure. (Also called Miscellaneous Expenditures).
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.14 Preservation Expenditures Emetrics
Expenditures for specific measures undertaken for the repair, maintenance, restoration, or protection of library materials, including but not limited to binding and rebinding, materials conversion (to microform for example), deacidification, and lamination.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.15 Professional Staff Salaries and Wages
All monies paid before deductions to all professional staff paid from library's budget (reporting unit's budget) for work performed. This definition excludes employee fringe benefits. Professional staff are staff members doing work that requires professional education (the master's degree or its equivalent) in the theoretical and scientific aspects of librarianship; also, in some libraries, staff performing professional level tasks who, though not librarians, have equivalent education and training in related fields (e.g., archives, computer sciences, business administration, education).
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.16 Student Assistant Salaries and Wages
All monies paid before deductions to all student assistants paid from library's budget (reporting unit's budget) for work performed. This definition excludes employee fringe benefits.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.3.17 Support Staff Salaries and Wages
All monies paid before deductions to all support staff paid from library's budget (reporting unit's budget) for work performed. This definition excludes employee fringe benefits.
Source: library
Applicability: international, local, national, state
Library Type: academic, public, school, special, state
Aggregate: yes
6.4 Operating Income by Source
Money or money equivalents received in an accounting period and used for salaries and wages, the costs of library materials and services, and other operating expenditures.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.4.1 Federal Government Income
All federal government funds distributed to the library for expenditure by the library, including federal money distributed by the State.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.4.2 Local Government Income
Includes all tax and non-tax receipts designated by the community, district, or region and available for expenditure by the library. The value of any contributed or in-kind services or the value of any gifts and donations are excluded.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.4.3 Other Sources of Income
All income other than that included under local, state and federal. Includes grants from non-profit organizations or corporations, donations from Friends as well as other donations, gifts, interest, fines, and fees. The value of any contributed services or the value of in-kind gifts and donations are excluded.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
6.4.4 State Government Income
All funds distributed to the library by State government for expenditure by the library, except for federal money distributed by the State. This includes funds from such sources as penal fines, license fees, and mineral rights.
Source: library
Applicability: international, local, national, state
Library Type: academic, cooperative, network, public, school,
special, state
Aggregate: yes
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