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• Improvements and Replacement – Improvement will be capitalized when they extend the
original life of an asset or when they make the asset more valuable than it was originally.
The replacement of assets components will normally be expenses unless they are a
significant nature and meet all the capitalization criteria.

E. Computer System/Data Security – The Town shall provide security of its computer/network
system and data files through physical and logical security systems that will include, but are not
limited to: network user authentications, firewalls, content filtering, spam/virus protection, and
redundant data backup.

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