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FIVE YEAR <br />CAPITAL EQUIPMENT <br />PLAN <br />The five-year capital equipment plan <br />is a summary of equipment <br />purchases that are projected over the <br />next five years. Potential fundingâ–ş <br />sources include existing fund <br />balances, operating transfers, debt <br />issuance and liquor operations <br />profits. <br />55 <br />