[LIS-Forum] Is book, journal and databases non-capital items?

Dear all, I shall be grateful if you could kindly inform me whether you utilize revenue budget or capital budget for the procurement of books (print and electronic), journals (print and electronic) and databases, etc. Is there any MHRD/Govt. of India/UGC/AICTE/State govt. order regarding this? Is book (print and electronic), journal (print and electronic) and databases non-capital items? Regards Pritam Kr. Paul ISI, Kolkata -- This message has been scanned for viruses and dangerous content by MailScanner, and is believed to be clean.