040 Subfield $c - Transcribing agency:

Subfield $c contains the MARC code or the name of the organization that transcribed the record into machine-readable form. If a transcribing agency also modifies the record in the process of transcribing it, the agency's MARC code or name is also contained in subfield $d .

Examples:

008/39 c [cooperative cataloging program]

040 ##$aSd$cICU

[The South Dakota State Library cataloging transcribed by the University of Chicago with no subsequent modifications.]

008/39 c [cooperative cataloging program]

040 ##$aICU$cICU

[University of Chicago cataloging transcribed by the University of Chicago with no subsequent modications.]