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Subject:
Item Title: CAPITAL PLANNING - PART 2 OF 2
Summary:
In a previous Footnotes, we explained the benefits of capital planning.  In this issue, we will outline typical steps in the capital planning process.

The first step in developing a capital plan is to perform a physical inventory of all existing facilities and other capital items.  This study should evaluate the current facility conditions, the date of the last improvement and the current levels of usage. 

For more information, please click on Full Article below.
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