Okla. Stat. tit. 11, § 11-17-110

For the purpose of creating a capital improvement fund and

expending money therefrom, capital improvement shall mean all items

and articles, either new or replacements, not consumed with use but

only diminished in value with prolonged use, including but not

limited to roads and streets, drainage improvements, water and

sewerage improvements, machinery, equipment, furniture and fixtures,

all real property, all construction or reconstruction of buildings,

appurtenances and improvements to real property, the cost and

expenses related thereto of rights-of-way or other real property,

engineering, architectural or legal fees, and payment for

improvements for which subsequent reimbursement is made to the

capital improvement fund.