Thank you all for your kind and thoughtful responses.
I have decided to attach items to each electronic record and assign them their own barcode range er100001 etc. This way our students can search the library catalogue from home and their classrooms to use the websites.
Item types = IR — Internet Resources or EB — ebooks and ccode = ER — Electronic Resource.
We can then separate these resources out when it comes to audit time and if we ever get ebooks we can track useage.
Regards