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Capital-Equipment Budgeting
Capital-equipment budgeting is typically related to the expansion of current services. This type of budget must be justified and requires a viability or return on investment analysis. Evaluate the advantages and disadvantages of financing options (e.g., mortgages and loans; lines of credit, leases; bond financing) for a specified capital improvement or equipment project.
Resources
Readings
1. Textbook:
Dropkin, M., Halpin, J., & LaTouche, B. (2007). The budget-building book for nonprofits (2nd ed.). Jossey-Bass.

Chapter 16: Allocating Administrative, Overhead, and Shared Costs

Chapter 17: Revising Draft Operating Budgets

Chapter 18: Zero-Based Budgeting (ZBB)

Chapter 19: Capital Budgeting
2. Video:
Rae, W, [ehowfinance]. (2009, February 6). Making a Budget: How to Create a 0-Based Budget [Video File]. Retrieved from https://youtu.be/4HNFnNrSNjA (Links to an external site.)
Recommended Readings
1. Websites:
SAMHSA. (n.d.) Grants. Substance Abuse and Mental Health Services Administration. Retrieved from https://www.samhsa.gov/Grants (Links to an external site.)
National Institute of Health (NIH). (2015). Grants and funding: NIHs central resource for grants and funding information. National Institute of Health (NIH). Retrieved from http://grants.nih.gov/grants/oer.htm