Governments Can Opt Not to Capitalize Collections or Individual Works

Governments can opt not to capitalize collections or individual works of art or historical treasures if the collection is:

A) Held for public exhibition, education, or research in furtherance of public service rather than for financial gain.
B) Protected, kept unencumbered, cared for, and preserved.
C) Subject to an organizational policy that requires the proceeds from sales of collection items to be used to acquire other items for collections.
D) All of the above.