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Cost Segregation ATG - Chapter 6.4 Relevant Court Cases

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Chapter 6.3 | Table of Contents | Chapter 6.5

APPENDIX - CHAPTER 6.4 - RELEVANT COURT CASES

INTRODUCTION

This chapter is intended to assist examiners in determining whether certain assets constitute § 1245 or § 1250 property. In addition to the legal framework presented in Chapter 2, the court cases listed below provide further guidance. Although the issue in many of the cited cases below relates to ITC, these cases remain important in determining whether property constitutes § 1245 property for purposes of ACRS and constitutes tangible personal property for purposes of MACRS. Hospital Corporation of America and Subsidiaries v. Commissioner, 109 T.C. 21, 54-55 (1997), acq. on this issue and nonacq. on other issues, 1999-2 C.B. xvi.

Unfortunately, there are no bright-line tests for distinguishing § 1245 property from § 1250 property. All of the cases are factually intensive and quite often the opinions of the courts conflict. Therefore, the examiner’s ultimate determination generally cannot be based merely upon reading one case. In addition to reading all the cases on point, the Service’s position must be reviewed and followed; as well, the examiner must also consider whether the Service has acquiesced to a particular position or case.

ARRANGEMENT OF INFORMATION

This chapter contains three attachments to assist examiners in locating pertinent cases that address specific assets:

Case Citations for the Relevant Court Cases;

Table by Case Name (Asset Descriptions by §§ 1245/1250 determinations); and

Table by CSI Master Format Division (Case Name & Asset Description by §§ 1245/1250 determinations)


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CASE CITATIONS

  1. AC Monk
    A.C. Monk & Co. v. United States, No. 78-126-CIV-4, 1981 U.S. Dist. LEXIS 17764 (E.D.N.C. Mar. 30, 1981), aff’d in part, rev’d in part, vacated and rem’d, 686 F.2d 1058 (4th Cir. 1982), on remand, 577 F. Supp. 4 (E.D.N.C. 1983).
  2. Albertson’s
    Albertson’s v. Commissioner, 94-1 U.S. Tax Cas. (CCH) P50,016; 73 A.F.T.R.2nd (RIA) 558 (9th Cir. 1993); rev’g. 95 T.C. 415 (1990).
  3. Bod-Nol
    Boddie-Noelle Enters. v. United States, 96-2 USTC ¶ 50,627 (Fed. Cl. 1996), aff’d without published opinion, 132 F. 3d 54 (Fed. Cir. 1997).
  4. Centr Citrus
    Central Citrus Co. v. Commissioner, 58 T.C. 365 (1972).
  5. Circle K
    Circle K Corp. v. Commissioner, T.C. Memo. 1982-298.
  6. Cons Freight
    Consolidated Freightways, Inc. v. Commissioner, 74 T. C. 768 (1980), aff’d in part and rev’d in part, 708 F.2d 1385 (9th Cir. 1983).
    Consolidated Freightways, Inc. v. United States, 79-2 USTC ¶ 9440 (Ct. Cl. 1979).
    Consolidated Freightways, Inc. v. United States, 620 F.2d 862 (Ct. Cl. 1980).
  7. Dixie Man
    Dixie Manor, Inc. v. United States, 79-2 USTC ¶ 9469 (W.D. Ky. 1979), aff’d, 81-1 USTC 9332 (6th Cir. 1981).
  8. Duaine
    Duaine v. Commissioner, T.C. Memo. 1985-39.
  9. Grinalds
    Grinalds v. Commissioner, T.C. Memo. 1993-66.
  10. HCA
    Hospital Corp. of Am. & Subs. v. Commissioner, 109 T. C. 21 (1997), acq. in part and nonacq. in part, 1999-2 C.B. xvi.
  11. Ill Cereal
    Illinois Cereal Mills, Inc. v. Commissioner, T.C. Memo. 1983-469, aff’d, 789 F.2d 1234 (7th Cir. 1986), cert. denied, 479 U.S. 995 (1986).
  12. King Radio
    King Radio Corp. v. United States, 486 F.2d 1091 (10th Cir. 1973), aff’g D.C. No. KC-3320).
  13. La Petite
    La Petite Academy v. United States, 95-1 USTC ¶ 50,193 (W.D. Mo. 1995), aff’d in unpublished opinion, 72 F.3d 133 (8th Cir. 1995).
  14. LL Bean
    L.L. Bean, Inc. v. Commissioner, T.C. Memo. 1997-175, aff’d, 145 F.3d 53 (1st Cir. 1998).
  15. Mallinckrodt
    Mallinckrodt, Inc. v. Commissioner, T.C. Memo. 1984-532, aff’d, 778 F.2d 402 (8th Cir. 1985).
  16. McManus
    McManus v. United States, 700 F. Supp. 994 (W.D. Wis. 1987), aff’d, 863 F.2d 491 (7th Cir. 1988).
  17. Metro
    Metro Nat’l Corp. v. Commissioner, T.C. Memo. 1987-38.
  18. Minot Fed
    Minot Fed. Sav. & Loan Ass’n v. United States, 313 F. Supp. 294 (D.N.D. 1970), aff’d, 435 F.2d 1368 (8th Cir. 1970).
  19. Morrison
    Morrison, Inc. v. Commissioner, T.C. Memo. 1986-129, aff’d, 891 F.2d 857 (11th Cir. 1990).
  20. Munford
    Munford, Inc. v. Commissioner, 87 T.C. 463 (1986), aff’d, 849 F.2d 1398 (11th Cir. 1988).
  21. Piggly Wiggly
    Piggly Wiggly Southern, Inc. v. Commissioner, 84 T.C. 739 (1985), aff’d, 803 F.2d 1572 (11th Cir. 1986), nonacq., 1988-2 C.B. 1.
  22. Publix
    Publix Supermarkets, Inc. v. United States, 92-1 USTC ¶ 50,240 (Cl. Ct. 1992).
  23. Schrum
    Schrum v. Commissioner, T.C. Memo. 1993-124, aff’d in part and vacated in part, rem’d, 33 F.3d 426 (4th Cir. 1994), on remand, T.C. Memo. 1995-103, aff’d in part and vacated in part without published opinion, 114 F.3d 1177 (4th Cir. 1997).
  24. Scott Paper
    Scott Paper Co. v. Commissioner, 74 T.C. 137 (1980).
  25. Shoney’s
    Shoney’s South, Inc. v. Commissioner, T.C. Memo. 1984-413, action on dec., 1986-048 (September 19, 1986).
  26. TI
    Texas Instruments Inc. v. Commissioner, T.C. Memo. 1992-306.

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  27. Walgreen
    Walgreen Co. & Subs. v. Commissioner, 103 T.C. 582 (1994), rev’d, rem’d, 68 F.3d 1006 (7th Cir. 1995), supplemental op., T.C. Memo. 1996-374.
  28. Westroads
    Westroads, Inc. v. Commissioner, 69 T.C. 682 (1978), acq., 1979-2 C.B. 2.
  29. Whiteco
    Whiteco Industries, Inc. v. Commissioner, 65 T.C. 664 (1975), acq., 1980-2 C.B. 2.

TABLE BY CASE NAME

Case Name

Master Format Division

Asset Description

1245

1250

 

 

 

 

 

AC Monk

15700

Louvered Wall to Boiler

X

 

 

03000

Truck Apron

X

 

 

10800

Lavatory Furnishings

 

X

 

15300

Fire Hose Stations

 

X

 

13120

Special Rooms

X

 

 

13120

Storage Sheds

X

 

 

16400

Elec. Dist. to lights & machines

 

X

 

03000

Concrete RR dock

 

X

 

13030

Green storage room

 

X

Albertson’s

15700

HVAC system

 

X

 

05100

Raised roof

 

X

Bod-Nol

09500

Suspended Ceilings

 

X

 

06170

Ext. Mansard-Marlite roof panels

 

X

 

16400

Electrical to equipment

 

X

 

15400

Plumbing to equipment

 

X

 

15700

Kitchen HVAC

 

X

 

08830

Decorative Mirror

 

X

 

08582

Carousel drive-up window unit

 

X

Centr Citrus

15700

Blowers

X

 

 

15700

Coolers

X

 

 

16400

Elec. dead front panel

 

X

 

16300

Elec. Transformer to facilities

 

X

 

16400

Elec. Gutter plus ends & cutting

X

 

 

16400

Elec. Dist: adapters/relays/fuse

X

 

 

16140

30 amp. Switch

X

 

 

16300

Elec. Transformer for sweet rm

X

 

 

16140

Elec. Outlets

X

X

 

16510

Fluorescent fixtures

X

X

 

16510

Spotlight and flood lamps

X

X

 

16510

Moisture-proof lamps

X

 

 

16300

Elec. Transformer for damper

X

 

 

16510

Ballast lights

X

 

Circle K

13030

Cold storage rm.

 

X

 

15700

Air conditioning units (roof)

 

X

Cons Freight

03000

Raised concrete loading dock

 

X

 

08330

Overhead doors

 

X

 

16510

Light fixtures - mercury vapor

 

X

 

02825

Dock fence

X

 

 

Dixie Man

15700

Air conditioning/Heating (roof)

 

X

 

09250

Rm partition (drywall/wood stud)

 

X

Duaine

03100

Concrete slab behind counter

 

X

 

09300

Floor tile

 

X

 

09300

Wall tile

 

X

 

15100

Water lines to cooking table,etc

X

 

 

15100

Gas lines to cooking elements

X

 

 

15100

Connecting fixtures to appliance

X

 

 

15100

Copper drain lines from refrig.

X

 

 

16510

Ornamental light fixtures

 

X

 

16140

Elec. Outlets to equip.

X

 

 

 

 

 

 

 

 

 

 

 

Grinalds

15700

Air conditioning units

 

X

 

09250

Partitions (cubical type)

 

X

 

09250

Walls (interior)

 

X

 

10800

Walls (restroom)

 

X

 

15400

Plumbing – restroom

 

X

 

16200

Elec. Conduit & Recep. – Restrm

 

X

HCA

16300

Primary & secondary elec. dist.

X

X

 

16400

Branch elec. dist.

X

X

 

16200

Branch elec. – TV equip.

X

 

 

16700

Telephone wiring, jacks

X

 

 

16200

Elec. Wiring – inter-com equip.

X

 

 

09680

Carpeting

X

 

 

09720

Vinyl wall covering

X

 

 

09600

Vinyl wall covering

X

 

 

15400

Kitchen water pipe, grease trap

X

 

 

15400

Plumbing for x-ray

X

 

 

15850

Kitchen hood & exhaust sys.

X

 

 

05720

Patient corridor handrails

X

 

 

16510

Over-bed recessed lights

 

X

 

10650

Accordion doors/partitions

X

 

 

10800

Bathroom acces., plastic mirrors

 

X

 

09510

Acoustical ceiling tile

 

X

 

15510

Steam boilers & acces.

 

X

Ill Cereal

16400

Elec. Distribution system (95%)

X

 

King Radio

10630

Partitions (ceiling height)

X

 

 

10630

Glazed partitions

X

 

 

10630

Movable partition sys.

X

 

LL Bean

13140

Storage rack sys. (supp. roof)

 

X

 

03000

Super-flat concrete slab

 

X

 

13140

Roofing & wall panels

 

X

 

16400

Electrical system

 

X

 

15300

Sprinkler system

 

X

 

15764

Heating/ventilation system

 

X

 

13138

Mezzanine system

 

X

La Petite

09250

Wall panels-porc.enamel/gyp.bd)

 

X

 

06170

Mansard roof

 

X

 

02825

Playground fence

 

X

 

16520

Exterior façade lighting sys.

 

X

 

15300

Fire protection sys.

 

X

 

15300

Heat & smoke detectors

 

X

 

16530

Emergency lights

 

X

 

10426

Illum. Exterior signs

 

X

 

10800

Child’s restrm./handicap cabinet

 

X

 

11442

Grease trap to counter

 

X

 

16200

Elec. Service to counter

 

X

 

02825

Dumpster encl: fence & concrete

 

X

 

15780

Thermal recov. Sys.–water heater

 

X

 

08300

Doors(kitchen, by-pass, Dutch)

 

X

Mallinckrodt

09250

Partitions (gyp. drywall)

 

X

McManus

13120

Ten unit hangar bldg.

 

X

 

08344

Hangar doors

 

X

 

08970

Glass/door storefront partitions

X

 

 

10800

Toilet partitions

 

X

 

09510

False ceilings & grids

 

X

 

16510

Lay-in lighting facilities

 

X

 

16520

Exterior security lighting

X

 

 

16510

Grow lights

X

 

 

16510

Accent decor lighting (exterior)

X

 

 

06400

Cabinets (plastics & hardware)

X

 

 

02810

Sprinkler heads

 

X

 

Minot Fed

10630

Pre-manuf. Wall partitions

X

 

 

08100

Door units (in partitions)

X

 

Morrison

16530

Emergency lighting

X

 

 

16440

Kitchen panel boards

X

 

 

15400

Kitchen hand sinks

 

X

 

15400

Kitchen water piping

X

 

 

08380

Eliason doors

X

 

 

10800

Restroom accessories

 

X

 

16500

Décor window treatment

X

 

 

06440

Lattice millwork

X

 

 

06400

Vanity cabinets & counters

 

X

 

09250

Customer line screen

X

 

 

03000

Serving line concrete curb

 

X

 

15780

Kitchen heat recovery unit

X

 

 

03000

Floors:cooler/freezer/garbage rm

 

X

 

13030

Garbage room

 

X

 

09300

Kit. sanitary wall & floor tile

 

X

 

15850

Kitchen air makeup unit

X

 

 

15400

Kitchen drainage

X

 

 

15412

Electric water coolers

 

X

 

16510

Chandeliers, décor wall lights

X

 

 

15400

Kitchen hot water heater

X

 

 

16400

Primary elec. Dist. sys.

X

X

Munford

03000

Truck loading platform

 

X

 

03000

Rail loading platform

 

X

 

13030

Refrig. area (struct. elements)

 

X

Piggly Wiggly

15700

HVAC units

X

 

Publix

15700

HVAC system

 

X

Schrum

13122

Car wash facility

 

X

 

15400

Plumbing system

X

 

 

16200

Electrical system

X

 

Scott Paper

16400

Primary elec. Dist. Sys.

X

X

 

16400

Secondary (general) elec.

 

X

Shoney’s

16510

Chandeliers

X

 

 

16510

Hanging lanterns

X

 


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TABLE BY CASE NAME

 

 

Case Name

Master Format Division

Asset Description

1245

1250

TI

03000

Waste treatment facilities

X

 

 

09250

Drywall partitions

 

X

 

13122

Misc. structures & related equip

 

X

 

03000

Concrete floor & supp. columns

X

 

 

03000

Concrete ground fl. & wood deck

 

X

 

08970

Window walls

 

X

 

09500

Ceilings

 

X

 

15700

Air conditioning for tele. room

X

 

 

15400

Plumbing servicing equip.

X

 

 

08100

Emergency doors

 

X

 

15300

Fire protection sys. – duct work

X

 

 

15300

Fire protection system

 

X

 

02825

Security fencing

X

 

 

02930

Interior landscaping

X

 

 

02930

Exterior landscaping

 

X

 

16360

Cat. 1 – high voltage main

 

X

 

16400

Cat. 2 – breaker/feeder sys

 

X

 

16400

Cat. 3 – spare brkers, transf.

 

X

 

16400

Cat. 4 – carries load to equip

X

 

Walgreen

09250

Partitions (drywall, glass)

 

X

 

10800

Restroom partition(metal)

 

X

 

06400

Millwork, metal work, trim

 

X

 

08100

Doors

 

X

 

09500

Ceilings (drywall, acoustical)

 

X

 

09680

Floor coverings (carpet, tile)

X

 

 

16500

Elec. light fixtures, wire, etc.

 

X

 

10536

Décor: canopy, signs, concrete

X

 

Westroads

16220

Elec. power generating equip.

X

 

Whiteco

10426

Advertising signs (billboards)

X

 


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TABLE OF CASES BY CSI

 

CSI Master Format Division

Asset Description

Property Type:

Case Name

 

 

1245

1250

Division 02 – Sitework

 

 

Metro

02810

Sprinkler heads

 

X

TI

02825

Security fencing

X

 

La Petite

02825

Dumpster Encl. (fence & concrete)

 

X

La Petite

02825

Playground fence

 

X

Cons Freight

02825

Dock fence

X

 

TI

02930

Interior landscaping

X

 

TI

02930

Exterior landscaping

 

X

 

 

 

 

 

Division 03 – Concrete

 

 

TI

03000

Concrete floor & supp. columns

X

 

TI

03000

Concrete ground fl. & wood deck

 

X

AC Monk

03000

Concrete RR dock

 

X

AC Monk

03000

Truck apron

X

 

Morrison

03000

Floors: cooler/freezer/garbage rm

 

X

Cons Freight

03000

Raised concrete loading dock

 

X

Morrison

03000

Serving line concrete curb

 

X

LL Bean

03000

Super-flat concrete slab

 

X

Munford

03000

Truck loading platform

 

X

TI

03000

Waste treatment facilities

X

 

Munford

03000

Rail loading platform

 

X

Duaine

03100

Concrete slab behind counter

 

X

 

 

 

 

 

Division 04 – Masonry

 

 

 

 

 

 

 

 

 

 

 

 

Division 05 – Metals

 

 

 

 

 

 

 

AC Monk

05100

Raised roof

 

X

McManus

05300

Metal partitions

 

X

HCA

05720

Patient corridor handrails

X

 

 

 

 

 

 

Division 06 – Wood & Plastics

 

 

Bod-Nol

06170

Exterior Mansard-Marlite roof panels

 

X

La Petite

06170

Mansard Roof

 

X

Metro

06400

Cabinets (plastics & hardware)

X

 

Walgreen

06400

Millwork, metal work, trim

 

X

Morrison

06400

Vanity cabinets & counters

 

X

Morrison

06440

Lattice millwork

X

 

Division 08 – Doors & Windows

 

 

TI

08100

Emergency Doors

 

x

Walgreen

08100

Doors

 

X

Centr Citrus

08100

Sweet room doors

X

 

 

Minot Fed

08100

Door units (in partitions)

X

 

La Petite

08300

Doors (kitchen, bypass and Dutch)

 

X

Cons Freight

08330

Overhead doors

 

X

McManus

08344

Hangar doors

 

X

Morrison

08380

Eliason doors

X

 

Bod-Nol

08582

Carousel drive-up window unit

 

X

Bod-Nol

08830

Decorative mirror

 

X

TI

08970

Window walls

 

X

Metro

08970

Glass/door storefront partitions

X

X

Division 09 – Finishes

 

 

La Petite

09250

Wall panels (porc. enameled/gyp.bd)

 

X

Morrison

09250

Customer line screen

X

 

TI

09250

Drywall partitions

 

X

Mallinckrodt

09250

Partitions (gyp. drywall)

 

X

Metro

09250

Partitions (gyp. drywall)

X

 

Walgreen

09250

Partitions (drywall, glass)

 

X

Grinalds

09250

Partitions (cubical type)

 

X

 

Dixie Man

09250

Rm. Partitions (drywall/wood stud)

 

X

Grinalds

09250

Walls (interior)

 

X

Duaine

09300

Floor Tile

 

X

Morrison

09300

Kitchen sanitary wall & floor tile

 

X

Duaine

09300

Wall Tile

 

X

TI

09500

Ceilings

 

X

Walgreen

09500

Ceilings (drywall & acoustical)

 

X

Bod-Nol

09500

Suspended Ceilings

 

X

HCA

09510

Acoustical ceiling tile

 

X

Metro

09510

False ceilings and grids

 

X

Walgreen

09680

Floor coverings (carpet, tile)

X

 

HCA

09680

Carpeting

X

 

HCA

09720

Vinyl Wall Covering

X

 

  Division 10 – Specialties 

 

 

Whiteco

10426

Advertising signs (billboards)

X

 

La Petite

10426

Illum. Exterior Signs

 

X

Walgreen

10536

Décor: canopy, signs, concrete

X

 

King Radio

10630

Glazed partitions

X

 

King Radio

10630

Movable Partition System

X

 

King Radio

10630

Partitions (ceiling height)

X

 

 

Minot Fed

10630

Pre-Manufactured Wall Partitions

X

 

HCA

10650

Accordion doors/partitions

X

 

AC Monk

10800

Lavatory Furnishings

 

X

HCA

10800

Bathroom acces., plastic mirrors

 

X

Walgreen

10800

Restroom partition (metal)

 

X

Morrison

10800

Restroom accessories

 

X

Metro

10800

Toilet partitions

 

X

La Petite

10800

Child’s Restroom/Handicap Cabinet

 

X

Grinalds

10800

Walls (restroom)

 

X

Division 11 – Equipment

 

 

La Petite

11442

Grease trap to counter

 

X

Division 12 – Furnishings 

 

 

 

 

 

 

 

 

 

 

 

 

Division 13 – Special Construction

 

 

Morrison

13030

Garbage room

 

X

AC Monk

13030

Green storage room

 

X

Circle K

13030

Cold storage room

 

X

Munford

13030

Refrig. Area (structural elements)

 

X

AC Monk

13120

Special rooms

X

 

AC Monk

13120

Storage sheds

X

 

McManus

13120

Ten unit hangar bldg.

 

X

TI

13122

Misc. structures & related equip.

 

X

Schrum

13122

Car wash facility

 

X

LL Bean

13138

Mezzanine system

 

X

LL Bean

13140

Storage rack system (supp. roof)

 

X

LL Bean

13140

Roofing and wall panels

 

X

Division 15 – Mechanical

 

 

Plumbing – Pipes and Fittings

 

 

Duaine

15100

Connecting fixtures to appliance

X

 

Duaine

15100

Copper drain lines from refrigerator

X

 

Duaine

15100

Gas lines from refrigerator

X

 

Duaine

15100

Water lines to cooking table, etc.

X

 

Fire Protection Systems

 

 

AC Monk

15300

Fire hose stations

 

X

La Petite

15300

Heat and smoke detectors

 

X

TI

15300

Fire protection system

 

X

TI

15300

Fire protection system – duct work

X

 

LL Bean

15300

Sprinkler system

 

X

La Petite

15300

Fire protection system

 

X

Plumbing – Fixtures

 

 

TI

15400

Plumbing servicing equip.

X

 

Morrison

15400

Kitchen drainage

X

 

Morrison

15400

Kitchen hand sinks

 

X

Morrison

15400

Kitchen hot water heater

X

 

Morrison

15400

Kitchen water piping

X

 

HCA

15400

Kitchen water pipe, grease trap

X

 

Bod-Nol

15400

Plumbing to equip.

 

X

HCA

15400

Plumbing to x-ray

X

 

Grinalds

15400

Plumbing – restroom

 

X

Schrum

15400

Plumbing system

X

 

Morrison

15412

Electric water coolers

 

X

 

 

 

 

 

HVAC 

 

 

HCA

15510

Steam boilers & acces.

 

X

AC Monk

15700

Louvered wall to boiler

X

 

TI

15700

Air conditioning for telephone room

X

 

 

Dixie Man

15700

Air conditioning/heating (roof)

 

X

Centr Citrus

15700

Blowers

X

 

Centr Citrus

15700

Coolers

X

 

Grinalds

15700

Air conditioning units

 

X

Piggly Wiggly

15700

HVAC units

X

 

Albertson’s

15700

HVAC system

 

X

Publix

15700

HVAC system

`

X

Circle K

15700

Air conditioning units (roof)

 

X

Bod-Nol

15700

Kitchen HVAC

 

X

LL Bean

15764

Heating/ventilation system

 

X

Morrison

15780

Kitchen heat recovery unit

X

 

La Petite

15780

Thermal recovery system – water heater

 

X

Morrison

15850

Kitchen air makeup unit

X

 

HCA

15850

Kitchen hood & exhaust system

X

 

Division 16 – Electrical

 

 

Wire, Conduit, J-boxes to End Use Fixture

 

 

Centr Citrus

16140

30-amp. Switch

X

 

Duaine

16140

Electrical outlets to equip.

X

 

Centr Citrus

16140

Elec. Outlets

X

X

Grinalds

16200

Elec. Conduit & recep. – restroom

 

X

HCA

16200

Elec. Wiring – inter-com equip

X

 

HCA

16200

Branch elec. – TV equip

X

 

La Petite

16200

Electrical service to counter

 

X

Schrum

16200

Electrical system

X

 

Generating Equipment

 

 

Westroads

16220

Electrical power generating equip.

X

 

Power Transmission

 

 

Centr Citrus

16300

Elec. Transformer to facilities

 

X

Centr Citrus

16300

Elec. Transformer for dumpster

X

 

Centr Citrus

16300

Elec. Transformer for Sweet rooms

X

 

TI

16360

Category 1 – high voltage (main)

 

X

Service and Distribution

 

 

HCA

16400

Primary & secondary elec. Distrib.

X

X

HCA

16400

Branch elec. dist. System

X

X

TI

16400

Category 2 – breaker/feeder system

 

X

TI

16400

Category 3 – spare breakers & transformers

 

X

TI

16400

Category 4 – carries load to equip.

X

 

Scott Paper

16400

Primary electrical distribution system

X

X

Scott Paper

16400

Secondary (general) electrical services

 

X

Bod-Nol

16400

Electrical to equip.

 

X

Ill Cereal

16400

Electrical distribution system (95%)

X

 

AC Monk

16400

Elec. dist. to lights & machines

 

X

LL Bean

16400

Electrical system

 

X

Centr Citrus

16400

Elec. – dead front panel

 

X

Centr Citrus

16400

Elec. dist: adaptors, relays, fuses, switches

X

 

Centr Citrus

16400

Elec. gutter plus ends & cuttings

X

 

Morrison

16400

Primary electrical dist. System

X

X

Morrison

16400

Kitchen panel boards

X

 

Lighting

 

 

Morrison

16500

Décor window treatment

X

 

Walgreen

16500

Elec. light fixtures, wire, etc.

 

X

Metro

16510

Accent decorative lighting (exterior)

X

 

Centr Citrus

16510

Ballast lights

X

 

Shoney’s

16510

Chandeliers

X

 

Morrison

16510

Chandeliers, décor wall lights

X

 

Centr Citrus

16510

Fluorescent fixtures

X

X

Metro

16510

Grow lights

X

 

Shoney’s

16510

Hanging lanterns

X

 

Metro

16510

Lay-in lighting

 

X

Cons Freight

16510

Light fixtures – mercury vapor

 

X

Centr Citrus

16510

Moisture-proof lamps

X

 

Duaine

16510

Ornamental light fixtures

 

X

HCA

16510

Over-bed recessed lights

 

X

Centr Citrus

16510

Spotlight & flood lamp

X

X

La Petite

16520

Exterior façade lighting system

 

X

Metro

16520

Exterior security lighting

X

 

Morrison

16530

Emergency lighting

X

 

La Petite

16530

Emergency lighting

 

X

Communications

 

 

HCA

16700

Telephone wiring, conduit jacks, etc.

X

 


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Chapter 6.3 | Table of Contents | Chapter 6.5

Page Last Reviewed or Updated: 11-Jun-2013