Tim, Yes, but a deductible expense is not the same as considering the original dollar outlay of a deductible item. Otherwise I might go out and buy an Aston Martin for dylansbulbs and write it off. The production costs for a copy of this book are an estimate based on what I have paid to copy and have bound larger journal articles. Assuming the book sells for $US200, at 605 pp. that works out to 31c per page. It's a simple math problem from a utilitarian standpoint. Of course I may get the book in my hands and decide it is such a beautiful production that I will buy it in spite of my protestations. I doubt very much that this thread or any other will constitute significant awareness among sellers of the book and push up the price. Why do you believe this? As I indicated before, someone who goes to the trouble to photocopy a whole book (such as a student) is likely in real need of the information in it but cannot afford it, rather than being a skinflint. There is a balance point that publishers consider and I'm not sure how it works in practice, but let's say this Lachenalia book is offered at well below cost at $US85.00. Many more copies would be sold than at the higher price, but whether their profit mark and schedule would be attained is another matter. We do not know the actual production cost and must assume that the high retail price of the book is a reflection of this. Tim, at US$200 this book will be difficult to obtain! The cost itself is a major factor in availability. As an education and research institution I would think RBG Kew would attempt to subsidize the cost of books like this-- books aimed at a popular audience that seeks knowledge over [the higher costs of a] more lavish or highly technical work. Dylan On 28 March 2012 16:29, Tim Harvey <zigur@hotmail.com> wrote: > > Dylan, > > Wouldn't purchase of the book be a deductible business expense for Dylan's > Bulbs, assuming you report the income? I'm also curious as to how you know > the production costs. > > Knowing that people are going to copy a book pushes the price up, since > the estimated number of copies that will sell is reduced. > > Fair use for research would apply if the book was out of print and > difficult to obtain. Who would want a photocopy anyway? One may as well > collect pictures of bulbs instead of growing them in the first place. > > T > > >