Discusses how to use attribute sampling to assess the accuracy of a library circulation system. Describes the nature of sampling, sampling risk, and nonsampling error. Presents nine steps for using attribute sampling to determine the maximum percentage of incorrect records in a circulation system. (AEF)

Outlines a method for establishing a depreciated value of a library collection and includes an example of applying the formula for calculating depreciation. The method is based on the useful life of books, other print, and audio visual materials; their original cost; and on sampling subsets or sections of the collection. (JKP)

Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)

Four articles address issues of collecting, compiling, reporting, and interpreting statistics generated by automated library systems for administrative decision making. Topics include using a management information system to forecast growth and assess areas for downsizing; statistics for collection development and analysis; and online system…