Analyses of collections have as much to do with examining titles as with examining expenditures. The funds allocated to and expended on a particular subject area can be just as important to a description of the collection as numbers of titles. This is especially true if the purpose of the analysis is to show support for research and teaching in a particular field or to justify a request for budget increases.
In many libraries, the total amount of funds expended per subject may be less obvious than anticipated, because many subject specialists underestimate the library's support for specific subjects. Oftentimes, those who select materials treat the funds spent at their discretion as the total budget. However, all large libraries pay for and receive materials through multiple routes. And in some budgets, the most expensive resources are often the most interdisciplinary and least likely to be charged to a particular subject. Hence, true collections budget analysis must account for resources per subject area received through approval plans, firm orders, standing orders, subscriptions, and in large aggregated databases, and paid for via allocated funds, endowments, gifts, and grants.
Analyze all formats and acquisition types using the Comprehensive Allocation Process (CAP) method:
"An Analysis and Allocation System for Library Collections Budgets: The Comprehensive Allocation Process (CAP)," Journal of Academic Librarianship, 38/5: 294-310.