A long-term capital improvement plan should look at the utility’ s needs for the future. The planning period would be at least 20 years, with a minimum of 5 years.The specific expenditures and needs of the utility in the latter years, say 15 to 20 years, are more speculative than the needs for the first 5 to 10 years, particularly the first 5 years. The inclusion of the needs for this longer time period will provide a better opportunity for the water system to plan for its capital needs. There are several categories of capital improvements that must be considered.
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