<span class="Apple-style-span" style="font-family: &#39;Times New Roman&#39;; font-size: medium; "><dt style="background-color: rgb(255, 255, 255); font-family: arial; color: black; "><a name="encumbrance"><b><span class="Apple-style-span" style="font-family: &#39;Times New Roman&#39;; font-weight: normal; "></span></b></a></dt>

<a name="encumbrance"><b></b></a></span><dd><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: 800;"><br></span></font></dd><br><div class="gmail_quote">
2010/2/9 MJ Ray <span dir="ltr">&lt;<a href="mailto:mjr@phonecoop.coop">mjr@phonecoop.coop</a>&gt;</span><br>
<blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex;">Colin Campbell &lt;<a href="mailto:colin.campbell@ptfs-europe.com">colin.campbell@ptfs-europe.com</a>&gt;<br>
<div class="im">&gt; On the display of funds we have columns &#39;Ordered&#39; and &#39;Spent&#39;. Isn&#39;t the<br>
&gt; usual terminology something like &#39;Encumbered&#39; and &#39;Paid&#39; ?<br>
<br>
</div>I don&#39;t know and it&#39;s not in the usual Koha reference ODLIS — Online<br>
Dictionary for Library and Information Science by Joan M. Reitz<br>
<a href="http://lu.com/odlis/" target="_blank">http://lu.com/odlis/</a><br>
either way.<br>
<br>
Is there another dictionary we should look at?<br>
<br>
Thanks,<br></blockquote><div><br></div><div>Some terminology from ODLIS:</div><div><br></div><span class="Apple-style-span" style="font-family: &#39;Times New Roman&#39;; font-size: medium; "><b><dt style="background-color: rgb(255, 255, 255); color: black; ">

<a name="budget"><b><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif">budget</font></span></b></a></dt><dd><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">The total amount of </span></font></span><a href="http://lu.com/odlis/odlis_f.cfm#funding"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">funds</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; "> available to meet a </span></font></span><a href="http://lu.com/odlis/odlis_l.cfm#library"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">library</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">&#39;s expenditures over a fixed period of time (usually one or two years). In most budgets, funds are </span></font></span><a href="http://lu.com/odlis/odlis_a.cfm#allocation"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">allocated</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; "> by category of expenditure, called </span></font></span><em><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">lines</span></font></span></em><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">. In chronically </span></font></span><a href="http://lu.com/odlis/odlis_u.cfm#underfunded"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">underfunded</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; "> libraries and </span></font></span><a href="http://lu.com/odlis/odlis_l.cfm#librarysystem"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">library system</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">s, </span></font></span><em><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">budgeting</span></font></span></em><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; "> can be a major source of frustration for </span></font></span><a href="http://lu.com/odlis/odlis_l.cfm#librarian"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">librarian</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">s and </span></font></span><a href="http://lu.com/odlis/odlis_l.cfm#libadmin"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">library administration</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">. </span></font></span><em><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">See also</span></font></span></em><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">: </span></font></span><a href="http://lu.com/odlis/odlis_l.cfm#lineitem"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">line-item budget</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">,</span></font></span><a href="http://lu.com/odlis/odlis_o.cfm#operatingbudget"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">operating budget</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">, and </span></font></span><a href="http://lu.com/odlis/odlis_z.cfm#zbb"><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">zero-base budget</span></font></span></a><span class="Apple-style-span" style="font-size: small; "><font class="Apple-style-span" face="arial, helvetica, sans-serif"><span class="Apple-style-span" style="font-weight: normal; ">.</span></font></span></dd>

</b></span><font class="Apple-style-span" face="arial, helvetica, sans-serif"></font><dt style="background-color: rgb(255, 255, 255); color: black; "><a name="encumbrance"><b><font class="Apple-style-span" face="arial, helvetica, sans-serif"><br>

</font></b></a></dt><dt style="background-color: rgb(255, 255, 255); color: black; "><a name="encumbrance"><b><font class="Apple-style-span" face="arial, helvetica, sans-serif">encumbrance</font></b></a></dt><dd><font class="Apple-style-span" face="arial, helvetica, sans-serif">In </font><a href="http://lu.com/odlis/odlis_l.cfm#library"><font class="Apple-style-span" face="arial, helvetica, sans-serif">library</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif"> </font><a href="http://lu.com/odlis/odlis_a.cfm#acquisitions"><font class="Apple-style-span" face="arial, helvetica, sans-serif">acquisitions</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">, an amount charged against a </font><a href="http://lu.com/odlis/odlis_b.cfm#budget"><font class="Apple-style-span" face="arial, helvetica, sans-serif">budget</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">ary fund to cover a prior commitment to purchase </font><a href="http://lu.com/odlis/odlis_l.cfm#libmaterials"><font class="Apple-style-span" face="arial, helvetica, sans-serif">materials</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">, </font><a href="http://lu.com/odlis/odlis_l.cfm#libraryequipment"><font class="Apple-style-span" face="arial, helvetica, sans-serif">equipment</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">, services, or </font><a href="http://lu.com/odlis/odlis_l.cfm#librarysupplies"><font class="Apple-style-span" face="arial, helvetica, sans-serif">supplies</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">, removed once full payment is made or the order is </font><a href="http://lu.com/odlis/odlis_c.cfm#canceled"><font class="Apple-style-span" face="arial, helvetica, sans-serif">canceled</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">. Encumbrances are tracked by the library to prevent over-expenditure.</font></dd>

<dd><font class="Apple-style-span" face="arial, helvetica, sans-serif"><br></font></dd><dd></dd><dt style="background-color: rgb(255, 255, 255); color: black; "><a name="lineitem"><b><font class="Apple-style-span" face="arial, helvetica, sans-serif">line-item budget</font></b></a></dt>

<dd><font class="Apple-style-span" face="arial, helvetica, sans-serif">A method of </font><a href="http://lu.com/odlis/odlis_b.cfm#budget"><font class="Apple-style-span" face="arial, helvetica, sans-serif">budget</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">ing used in some </font><a href="http://lu.com/odlis/odlis_l.cfm#library"><font class="Apple-style-span" face="arial, helvetica, sans-serif">libraries</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif"> and </font><a href="http://lu.com/odlis/odlis_l.cfm#librarysystem"><font class="Apple-style-span" face="arial, helvetica, sans-serif">library system</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">s in which anticipated expenditures are divided into discrete functional categories called &quot;lines&quot; (</font><a href="http://lu.com/odlis/odlis_s.cfm#salary"><font class="Apple-style-span" face="arial, helvetica, sans-serif">salaries</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif"> and </font><a href="http://lu.com/odlis/odlis_w.cfm#wages"><font class="Apple-style-span" face="arial, helvetica, sans-serif">wages</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">, </font><a href="http://lu.com/odlis/odlis_l.cfm#libmaterials"><font class="Apple-style-span" face="arial, helvetica, sans-serif">materials</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">,</font><a href="http://lu.com/odlis/odlis_l.cfm#libraryequipment"><font class="Apple-style-span" face="arial, helvetica, sans-serif">equipment</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">, etc.) for the purpose of systematically </font><a href="http://lu.com/odlis/odlis_a.cfm#allocation"><font class="Apple-style-span" face="arial, helvetica, sans-serif">allocating</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif"> resources and tracking </font><a href="http://lu.com/odlis/odlis_o.cfm#operatingbudget"><font class="Apple-style-span" face="arial, helvetica, sans-serif">operating expenditures</font></a><font class="Apple-style-span" face="arial, helvetica, sans-serif">.</font></dd>

<div>  </div><div>Regards, </div><div>ALTiraboschi</div><div>FaMAF-UNC</div></div>