Our collections continue to migrate to an online environment, but often administrators outside the library (or even in it) are tied to fiscal concepts that do not reflect new formats and modes of access. Administrators look at electronic resource expenditures and don't always understand that they are not just for databases, but also for ejournals and ebooks that can be subscribed to or owned. Fund code structures that are built into our ILS systems can be used to demonstrate how resource budgets are expended by format and subject, which can then be tied into more formal assessment and analysis of each type of resource. The fund code properties of III's Sierra will be used to demonstrate how to build a structure to track expenditures by subject and format and that can be modified with the addition of new codes as modes of access and ownership evolve.
