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The financing philosophy of the BOCC for capital assets which have a cost of at least $100,000 and have a useful life of at least five (5) years is described in section 130 Capital Improvement Program. For all other existing capital and non-capital assets, it is the policy of the BOCC to finance asset replacement with either pay-as-you-go (cash) financing or lease financing through the annual operating budget. The County Manager shall include appropriate funding and financing for the replacement of existing capital and non-capital assets in the proposed operating budget, unless otherwise directed by the BOCC during the annual budget process.