Which item is included in the Capital Budget?

Which item is included in the Capital Budget?

• A. Overtime
• B. 9-1-1 equipment
• C. Office supplies
• D. System maintenance

Answer: (B)

Capital budgets are for buying long-lasting assets that will be used over several years, such as major equipment and IT systems. 9-1-1 equipment is a sizable, durable asset that supports the system over multiple years, so it belongs in the capital budget. In contrast, overtime is a regular personnel cost, office supplies are consumables, and system maintenance is ongoing upkeep for current systems; these are typically funded from the operating budget because they cover day-to-day operations rather than long-term investments.

Capital budgets are for buying long-lasting assets that will be used over several years, such as major equipment and IT systems. 9-1-1 equipment is a sizable, durable asset that supports the system over multiple years, so it belongs in the capital budget. In contrast, overtime is a regular personnel cost, office supplies are consumables, and system maintenance is ongoing upkeep for current systems; these are typically funded from the operating budget because they cover day-to-day operations rather than long-term investments.