Article 18 of the Law 10.753/2003 states that, aiming at controlling the assets of public libraries, "a book is not considered a permanent asset". A research with the objective of analyzing what is being considered in the classifications of the collections in the libraries of Brazilian Judiciary bodies was performed from 02/26/2007 to 03/21/2007. A total of 22 out of the 33 bodies (STF, STJ, CJF, TRFs, TST and TRTs) have provided information. It was concluded that such law should not have been an object of "conflicts and discussions" because libraries of these bodies are considered as specialized libraries, thus, their books should be classified as permanent assets. The STN also issued an opinion in 2003 explaining the definition of public library and stating that libraries that are not public must obey this classification. We emphasize that this understanding is clear but is not present in the law, neither in the above-mentioned opinion. There is a need to solve the doubts and to define standards for the procedures concerning the classification of the collections of the libraries of such bodies, especially for materials that are essential for the specific technical managerial development or accomplishment of activities. We agree with the Message 767192/2003 on that the specificities and purposes of the assets must be obeyed for classification.
Bibliographical collections; Bibliographical collections; Bibliographical collections; Accounting classification; Accounting register; Discard
