Direct Care of Collections
Direct Care of Collections: Ethics, Guidelines, and Recommendations provides field-wide guidance on the use of proceeds from the sale of deaccessioned objects. It focuses specifically on direct care, a phrase that has caused confusion since it was first used in the AAM Code of Ethics for Museums in 1993. First issued in 2016, the paper was updated in 2019 to reflect the updated FASB accounting standard that allows for direct care as well as acquisition.
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