Operating expenditures for equipment when its cost is inseparably bundled into the price of the information service product are included. Excludes operating expenditures for library system software and microcomputer software used only by the library staff. AV includes 8mm and 16mm films, video cassettes, audio cassettes, recordings, compact discs, graphic materials, frame art, cartographic, and three-dimensional materials. Other format includes all expenditures for materials not reported elsewhere under collections. Salaries are not included.
Utilities includes heat, water, electricity, telephones, sewer use.
Physical Plant includes activities concerned with keeping the physical plant open, safe, and ready for use. Includes supplies for and costs of cleaning, disinfecting, lighting, moving furniture, handling stores, caring for grounds, and other such housekeeping activities as are repeated regularly on a daily, weekly, monthly, or seasonal basis. Furniture and Equipment includes all furniture and equipment not considered capital expenditures. This may include microform equipment, audiovisual equipment and computer-related equipment not used for electronic access. Includes repair or replacement of existing furnishings.