I used to work at Wright State University Libraries in Dayton, OH.  Our
accounting office would do this too under the auspices of "accrual
accounting."  It was a headache each year but I will say that our Library
Business Office was quite rational and helpful about the whole thing.

In addition, the campus would also "credit" the library with interest that
we would have gained by prepaying our serial renewals when the campus
wanted to invest the money itself.

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Lisa German                                      phone: 217/244-2071
Acting Head of Acquisitions                        lgerman@uiuc.edu
University of Illinois Library at Urbana-Champaign
1408 W. Gregory Dr.
Urbana, IL  61801
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