A transactional expense may be purchasing a license to the online version of the content for perpetual access. Similar to how when you buy a print journal you c

A transactional expense may be purchasing a license to the online version of the content for perpetual access. Similar to how when you buy a print journal you can keep that forever. The way some online publishing sales work is that you buy this year's journals as a capital expenditure as for perpetual access. Then you usually still need to pay an much smaller hosting/access fee forever but you've essentially licensed the content forever. This works better for some libraries versus the subscription model.