Section 36510 Of Article 2. Definitions From California Streets And Highways Code >> Division 18. >> Part 6. >> Chapter 1. >> Article 2.

. "Improvement" means the acquisition, construction, installation, or maintenance of any tangible property with an estimated useful life of five years or more including, but not limited to, the following:
  (a) Parking facilities.
  (b) Benches.
  (c) Trash receptacles.
  (d) Street lighting.
  (e) Decorations.
  (f) Parks.
  (g) Fountains.