Library funds can be divided into two categories: first, start-up expenses and capital construction expenses, including building or expanding libraries, purchasing equipment, beautifying the environment, and one-time literature purchase expenses, which are collectively referred to as one-time funds or temporary funds; 2. Library maintenance expenses, also known as recurrent expenses or recurrent expenditures, generally include: personnel expenses, books and materials purchase expenses, equipment expenses, library building repair expenses, management expenses, business expenses (including library business research, academic exchanges, publications and network activities) and other expenses. The proportion of maintenance fees varies with the type, scale and funds of the library. For example, the Regulations on Library Work of Provinces (autonomous regions and municipalities) promulgated by China's Ministry of Culture 1982 stipulates that the proportion of books purchased by provincial libraries in the total funds is generally not less than 40%. 1975 working guide for American university libraries.

It is stipulated that 35 ~ 45% of the library budget should be used for purchasing materials.

See: /lib/name/nn34.htm for details.