My local FD is budgeted this way - salaries are paid from the present
years budget - capital items (trucks and stations) are paid for with
multi year loans or bonds

Just thinking out loud

If we were to pay for items when we receive the benefit of the items,
we would have -

Training would be paid for over the life expectancy of the training -
maybe 20 to 50 years - or maybe 1 year if the concepts change from
year to year

Fire prevention training might be paid over 80 years (life expectancy
of the person)

Fire prevention devices would be paid over the life of the building -
maybe 400 years (see Harvard University)

Fire stations might be used 200 years

Fire trucks might be used up to 40 or 50 years

Stopping a fire from spreading from one bld to another could add 400
years to the life of the saved bld

Saving a life could have positive effects for 100 years - maybe 200
years if the person gives birth to some smart kids - or a million
years if they conceive a brilliant idea

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