Planning and zoning departments, educational institutions, training programs, and so on, all provide benefits that extend beyond the year in which the service expenditure is made. Most generally, however, these activities would properly be excluded from from the capital budget because spending from them is recurrent, not single-year. Further, most processes will establish dollar-size limits for capital-budget treatment: $1,000 personal computer, with a useful life of eight years, would be part of the operating budget, whereas an $8,500 automobile, with a useful life of four years, would be in the capital budget. Dollar limits will differ, but some limit will usually be encountered. Such arbitrary rules are a common factor in any decision process.