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AASLH issues periodic Position Papers to assist individuals and institutions in implementing specific components of the Association’s Statement of Professional Standards and Ethics.

Capitalizing on collections, or treating them as financial assets, goes against AASLH’s position that “collections shall not be capitalized or treated as financial assets.”

This position paper provides guidelines for interpreting, adopting, and implementing AASLH’s position.

It provides an explanation for AASLH’s stance and the pressures many museums face when protecting their collections. Included is a balanced discussion of the consequences for both capitalizing and not capitalizing on collections.

Technical Leaflet #224 (2003)

The information in this Technical Leaflet has been updated in more recent publications. It is indexed here for historical purposes.

For more information on similar topics, please refer to Technical Leaflet Bundle 10, Collections Management.