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  <titleInfo>
    <title>Recognition of depreciation</title>
    <subTitle>by not-for-profit institutions</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Collins, Stephen J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Forrester, Robert T.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">wau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Washington, D.C</placeTerm>
    </place>
    <publisher>NACUBO</publisher>
    <dateIssued>c1988</dateIssued>
    <dateIssued encoding="marc">1988</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xii, 159 p 23 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Stephen J. Collins, Robert T. Forrester.</note>
  <subject authority="lcsh">
    <topic>Depreciation</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations, Nonprofit</topic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5681 .D5C66 1987</classification>
  <classification authority="ddc">657.73 C7121r</classification>
  <identifier type="isbn">091516437X</identifier>
  <identifier type="lccn">8734707</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">151005</recordCreationDate>
    <recordChangeDate encoding="iso8601">20160527193422.0</recordChangeDate>
    <recordIdentifier source="BIBL">332676</recordIdentifier>
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