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Depreciation on books
Hello everyone,
I want to know how could I calculate the depreciation on books, will I have to do it manually or by some function in MS excel.
Is there any government guidelines regarding weeding out of books in government libraries?
If anyone know plz tell me.
Views: 929
Replies to This Forum
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Permalink Reply by Dr. Pardeep Rai on
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Books can not be treated as store items. so anyone can not depreciate like other items or fix assets. Books can be weed out on the recommendations o Library committee.
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Permalink Reply by Amit Kumar on
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As per Dr. Pardeep Rai it is true that book never be depriciated, but some rare books which contains very important information and knowledge will be priceless. That's why cost of books always remain same or increase like property. Additionaly I want to say that Books can be weed out from the records of the libary in following cases:
1. Torn out books which can not be use by the students;
2. Out of syllabus books can be write off by the Library Authorities/ Institution Authortiies on the recommendation of the report of the library committee.
3. Missing books during the year. (As per GFR 5 books on 1000 issued/consulted book yearly may be treated normal loss and no negligence should be considered)
Provision of writeoff/Weedout books is given in General Financial Rules/ Mutthuswamy. Please consult this book for more details...
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Permalink Reply by Preeti Jain on
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Thank u sir,
Can u plz guide me how 2 maintain the data of books consulted?
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Permalink Reply by Kanaka on
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Yes sir what ur are saying is correct sir. but some Librarys in stock verification we are missing any books accounts people are asking the cost of the books and the depreciate amount.
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Thank u sir.
but recently i have heard that depreciation on books is 10% now, so I asked that.
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