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