The District of Columbia's Capital Improvement Program (CIP) (the "Capital Program") comprises the financing, acquisition, development and implementation of permanent improvement projects for the District's fixed assets. Such assets generally have a useful life exceeding three years and cost more than $250,000. The CIP document is a comprehensive, annually updated, six-year plan for the development, modernization or replacement of city-owned facilities and infrastructure and can be viewed on the website for the Office of the Chief Financial Officer. The CIP consists of the appropriated budget authority request for the upcoming fiscal year and projected funding/expenditure plans for the following five years. In most instances, the major portion of capital authority goes toward improvements or applicable activities associated with streets, bridges, government facilities, public schools, and recreational projects.