Bucks for your Bytes: Monetary Appraisal for Tax Credit of Private-Sector Electronic Database Records
Abstract
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.
RÉSUMÉ
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.
Authors of manuscripts accepted for publication retain copyright in their work. They are required to sign the Agreement on Authors' Rights and Responsibilities that permits Archivaria to publish and disseminate the work in print and electronically. In the same agreement, authors are required to confirm that "the material submitted for publication in Archivaria, both in its paper and electronic versions, including reproductions of other works (e.g. photographs, maps, etc.) does not infringe upon any existing copyright." Authors of manuscripts accepted for publication retain copyright in their work and are able to publish their articles in institutional repositories or elsewhere as long as the piece is posted after its original appearance on archivaria.ca. Any reproduction within one year following the date of this agreement requires the permission of the General Editor.
