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C <br />Capital Improvement (CI) — installation of new improvements and facilities. Cl are required to be <br />amortized over the useful life of the improvement pursuant to ... US Internal Revenue Code. <br />Capital Improvement Costs — all costs reasonably and necessarily related to the planning, engineering, <br />and construction of Cl and shall include debt service costs, if any, incurred as a direct result of the Cl. <br />Cl does not include ordinary maintenance or repairs or capital replacement costs <br />