The work required to adjust interior arrangements or other physical characteristics of an existing real property facility so that it may be more effectively adapted to or utilized for its designated purpose.
Alteration is classified as construction.
Conversions, additions, expansions and extensions are not alterations. As a general rule, if the dimensions used to record the facility in the inventory are increased, then an addition, expansion, or extension has occurred. It also includes equipment installed in and made a part of the facility, related site preparation, excavation, filling and landscaping. Construction projects include the demolition of facilities to be replaced, supporting utilities, roads, parking lots, equipment installed in and made a part of such facilities, related site preparation, excavation, filling and landscaping, or other land improvements incident to the project. Repair or maintenance may be funded as a non-construction cost when included in a conversion project.