Bucks for your Bytes: Monetary Appraisal for Tax Credit of Private-Sector Electronic Database Records

  • Terry Cook


This short note addresses assigning monetary value to electronic database records for the purpose of income tax credits. While there are many precedents available for the monetary appraisal of more traditional archival media, this is not the case for records from large database systems. Some of the factors that evaluators have developed to assign monetary value to these records are identified here.


Ce court texte examine l’assignation d’une valeur monétaire aux bases de données électroniques pour fins de crédits d’impôts. Alors qu’il existe plusieurs précédents pour l’évaluation monétaire des documents archivistiques dans les médias plus traditionnels, ce n’est pas le cas pour les grands systèmes de bases de données. Ce texte identifie quelques facteurs que les évaluateurs ont élaboré pour déterminer la valeur monétaire de ces documents.

Author Biography

Terry Cook
Terry Cook teaches in the graduate Archival Studies Program at the University of Manitoba, on a half-time basis, where he has been for the last eight years, and consults and writes the rest of the year. Until 1998, he worked with government records for over twenty years at the National Archives of Canada, leaving as the senior manager responsible for directing the appraisal and records disposition program for government records in all media. He is known internationally for his lectures, workshops, and seminars offered in many countries, as well as for some eighty publications on a wide range of archival subjects that have now appeared on every continent. He is currently working on a history of the Public/ National Archives of Canada and (at last) a book on appraisal.
How to Cite
Cook, Terry. 1. “Bucks for Your Bytes: Monetary Appraisal for Tax Credit of Private-Sector Electronic Database Records”. Archivaria 62 (1), 121-25. https://archivaria.ca/index.php/archivaria/article/view/12892.
Notes and Communications

Most read articles by the same author(s)

1 2 3 4 > >>