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ATTACHMENT D <br /> VEHICLE AND EQUIPMENT SCHEDULE <br /> Annually, as part of the budget process, the JPA will maintain and update a schedule of <br /> Vehicles and Equipment meeting or exceeding the $5,000 capitalization threshold being <br /> utilized by LPFD in the format below: <br /> Owner Location Equip. Class Make Model Description Purchase Estimated Original Replacement <br /> No. Year Useful Purchase Cost <br /> Life Cost <br />