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The Capitalization of Collections -- 2003 Ethics Position Paper

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AASLH’s official stance on the capitalization of collections is: “Collections shall not be capitalized or treated as financial assets.” This 2003 position paper by the AASLH Standing Committee on Standards and Ethics explains the value of collections to history organizations and outlines why AASLH has adopted this position. Also overviewed are the challenges and pressures to capitalize collections that organizations face. AASLH provides steps for actions to fulfill this ethical position and address pressures to capitalize collections.