Ebooks get treated like any other books by my budget. I buy a book if I think I'll want to read it again. If I'm willing to pay the current PB price for a title, I'll generally grab an epub up to say $8. If I'm willing to shell out $10 for a hour and a half movie at the theater, $8 is well worth it for the hours of entertainment I get from a novel.
Mostly I make use of my out-of-state Library card (Thank you, Brooklyn Public Library) for unknown authors, newer titles, or bestsellers. My Holds list is always full too. I have (very rarely) spent Hardcover bucks for a digital title, because Tolkien epubs weigh a whole lot less than my hardcovers.
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