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HOSPITAL CORP OF AMERICA & SUBSIDIARIES vs. COMMISSIONER
JULY 24, 1997
Summary of Findings
COURT'S
ITEM # DESCRIPTION CONCLUSION COMMENTS
1 Primary & Secondary Electrical System Allocate based on Load Scott Paper Co.
2 Branch Electrical Wiring, Connections & Special Elect. Equip. for:
Battery Packs 5 Year Not for the operation of a building.
Battery Chargers 5 Year Not for the operation of a building.
X-ray film processing Equipment 5 Year Not for the operation of a building.
Illuminated entrance Signs 5 Year Not for the operation of a building.
Medical Gas Control & Gas Alarm 5 Year Not for the operation of a building.
Hospital Kitchen Equip. 5 Year Not for the operation of a building.
Misc. Elect. Outlets etc. located in Labs & Maintenance Areas 5 Year if not related to the operation of building. Depends on specific use.
Synchronously wired Clocks 5 Year Not for the operation of a building.
Computer Rm. Air Conditioners 5 Year Not for the operation of a building.
Sterilization Equip. 5 Year Not for the operation of a building.
Hospital Equip. located in Various Areas 5 Year Not for the operation of a building.
3 Wiring Related to Television Equip. 5 Year Accessory to Business within meaning of S. Rep. 1881 supra, 1962-3 C.B. at 722
4–5 Conduit, Floor Boxes, Power Boxes & Outlet Boxes
Related to Telephone Equip.
5 Year Used directly with equipment.
6 Carpeting - Applied with Adhesive 5 Year Rev. Rul 67-349
7 Vinyl Wall Covering 5 Year Not Structural Component - Removable
8 Vinyl Floor Covering 5 Year Not Structural Component - Removable
9–10 Kitchen Water Piping, Steam Lines & x-ray Plumbing 5 Year Accessory to Business within meaning of S. Rept. 1881 supra, 1962-3 C.B. at 722
11 Kitchen Hoods & Exhaust Systems 5 Year Sole Justification Test.
12 Patient Hand Rails 5 Year Accessory to Business within meaning of S. Rept. 1881 supra, 1962-3 C.B. at 722
13 Overhead Lights & Related Electrical Connections
(in ceiling fluorescent)
Depreciate over life of Building Not Special Lighting.
14 Partitions (Accordion-Style Room Dividers) 5 Year Incidental to operation of a building.
15 Patient Bathroom Accessories & Mirrors Depreciate over life of Building Structural Components.
16 Acoustical Ceilings Depreciate over life of Building Sole Justification test not met.
17 Steam Boilers & Related Accessories Depreciate over life of Building Sole Justification test not met. No "logical or objective " allocation demonstrated.

 

 



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