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r <br /> Table VI - 13 <br /> Library Materials and Equipment Cost <br /> per Resident <br /> Element Cost <br /> Library Materials Cost per Item $44 . 14 <br /> Materials per Resident(2) 3 . 20 <br /> Library Materials Cost per Resident(3 ) $ 141 . 25 <br /> Computers - Unit Cost(4 ) $ 900 <br /> Computers per Resident( 5 ) 0 . 0007 <br /> Computer Costs per Resident(6) $ 0 . 63 <br /> Other Library Equipment Cost per Item ( ' ) $ 39118 <br /> Other Library Equipment per Resident(8 ) 0 . 0002 <br /> Other Library Equipment Costs per Resident(9) $ 0 . 62 <br /> Total Materials and Equipment Cost per Resident( 10) $ 142 . 50 <br /> ( 1 ) Source : Table VI - 11 <br /> (2 ) Source : Table VI -4 <br /> ( 3 ) Library materials cost per item (Item 1 ) multiplied by materials per resident <br /> ( Item 2 ) . <br /> (4 ) Source : Table VI - 12 <br /> ( 5 ) Source : Table VI -4 <br /> (6 ) Unit cost of computers ( Item 4) multiplied by the number of computers per <br /> resident (Item 5 ) . <br /> ( 7 ) Source : Table VI - 12 <br /> ( 8 ) Source : Table VI -4 <br /> ( 9 ) Other library equipment cost (Item 7 ) multiplied by other library equipment <br /> per resident (Item 8 ) . <br /> ( 10 ) Sum of library materials , computer, and other library equipment costs per <br /> resident (Items 3 , 6 , and 9) <br /> Credit Component <br /> In order to ensure that new residential development is not being overcharged for the <br /> capital cost of new libraries , a credit is given for the additional revenues , other than <br /> impact fees , that new development generates and that are used for capital library facility <br /> expansion . This ensures that each new residential development pays the appropriately <br /> calculated impact fee based on the type of land use , less any additional revenues included <br /> as part of the impact fee credit . A credit for the library impact fee is not given for <br /> revenues generated by new development that are used for capital replacement of existing <br /> libraries or for maintenance or operation costs . <br /> According to the IRC Annual Budget, revenue sources available for library capital <br /> expenditures include : <br /> Tindale -Oliver & Associates , Inc . Indian River County <br /> May 2005 VI - 14 Impact Fee Study <br />