Cost Segregation ATG - Chapter 6.4 - Relevant Court Cases

 

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Chapter 6.3 | Table of Contents | Chapter 6.5

Chapter 6.4 - Relevant Court Cases

INTRODUCTION

In addition to the legal framework presented earlier in Chapter 2, the court cases listed below provide further guidance as to whether a particular asset constitutes § 1245 property or § 1250 property.  Although the issue in many of the cases below relates to whether property is eligible for the now-expired investment tax credit (ITC), the precedent that was developed to ascertain whether property constituted eligible property for purposes of ITC is equally applicable to ascertain whether property constitutes as § 1245 property for purposes of ACRS/MACRS.

Unfortunately, there are no bright-line tests for distinguishing § 1245 property from § 1250 property.  Each of the cases below is factually intensive.  Additionally, opinions by different courts sometimes conflict; therefore, an ultimate determination of the categorization of an asset generally cannot be based upon reading merely one case.  In addition to reading all of the cases on point, one must also consider whether the Service has acquiesced to a particular position or case.  Advice should be sought where the asset at issue is not specifically discussed in any of the below opinions, if one is not sure of how to categorize a specific asset, or if the opinions are vague or conflicting.

ARRANGEMENT OF INFORMATION

This chapter contains two tables to assist Examiners in locating pertinent cases that address specific assets:

Table 1: Case Law by Case Name (in reverse chronological order)

Table 2: Case Law listed by CSI MasterFormat Division (both 2004 and 1995 divisions)

NOTE: Cost Segregation studies are often organized following the Construction Specifications Institute (CSI) MasterFormat Division system.  The CSI MasterFormat system is a master list of numbers and titles classified by construction trades (concrete, electrical, plumbing, mechanical, carpentry, masonry, steel, etc.) that was developed to simplify and facilitate communication within the construction industry.  The inclusion of the CSI MasterFormat Divisions in these tables is for informational purposes only and is not an endorsement of either the Construction Specifications Institute or the MasterFormat system.

For reference purposes, this chapter also contains a third table listing all of the CSI MasterFormat Divisions for both the 2004 and 1995 editions:

Table 3: Listing of CSI MasterFormat Divisions (both 2004 and 1995 divisions)

Table 1: Case Law by Case Name (in reverse chronological order)

Date
 Case Name and Citation Asset Comments
3/12/2012 AmeriSouth XXXII, Ltd. v. Commissioner, T.C. Memo. 2012-67

Site prep and earthwork (nondep.)

Water distribution system (§1250)

Sanitary sewer system (§1250)

Gas line (§1250)

Site electric (§1250)

Special HVAC – dryer vents (§1245)

Special HVAC – kitchen vent hoods (§1250)

Special plumbing – sinks and garbage disposals (§1250)

Special plumbing – laundry drain and waste lines (§1250)

Special plumbing – dryer gas lines (§1245)

Special electric (§1245/§1250)

Finish carpentry (§1250)

Millwork (§1250)

Interior windows & mirrors (§1250)

Special painting (§1250)

 Enumerates three categories of §1245 property: 1) accessory to a business; 2) non-permanence; and 3) is ornamental or decorative.
7/28/2010 PPL Corporation & Subs. v. Commissioner, 135 T.C. 176 (2010) Street Lights Street light assets did not fall with asset class 49.14 Utility Transmission and Distribution Plant, nor within asset class 00.3 Land Improvements. They fall within the residual asset class to which a 7-year recovery period.
4/3/2007 Trentadue v. Commissioner, 128 T.C. 91 (2007)

Well (§1250 land improvement)

Underground irrigation system (§1250 land improvement)

Trellises (§1245)

  
5/28/1998 L.L. Bean, Inc. v. Commissioner, 145 F.3d 53 (1st Cir. 1998), aff’g T.C. Memo. 1997-175

Storage rack system (also supports roof and walls) (§1250)

Concrete slab floor (§1250)

Roof and wall panels (§1250)

Electrical system (§1250)

Heating/ventilation sys. (§1250)

Fire protection system (§1250)

Mezzanine system (§1250)

  
12/10/1997 SuperValu Inc. v. United States, 993 F.Supp. 1243 (D.Minn. 1997) Refrigeration system (§1245)  
7/24/1997 Hospital Corp. of America & Subs. v. Commissioner, 109 T.C. 21 (1997)

Primary and secondary electrical distribution sys. (§1245/§1250)

Special electrical equip. and branch wiring (§1245)

TV equipment and wiring (§1245)

Telephone equip., wiring, jacks, and intercom equip. (§1245)

Carpeting (§1245)

Vinyl wall covering (§1245)

Vinyl floor covering (§1245)

Kitchen water piping, grease trap system, and steam lines, (§1245)

Kitchen hoods and exhaust system (§1245)

Patient corridor handrails (§1245)

Over-bed fluorescent lights (§1250)

Partitions/room dividers (§1245)

Bathroom accessories (§1250)

Acoustical ceilings (§1250)

Steam boilers (§1250)

 Landmark case setting precedent that criteria developed to ascertain whether property constituted eligible property for purposes of ITC is equally applicable to ascertain whether property constitutes § 1245 property for purposes of ACRS/MACRS. In AOD 1999-008, the IRS acquiesced in part regarding definition of tangible personal property and non-acquiesced in part regarding determination of individual assets in dispute.
6/6/1997 Schrum v. Commissioner, 114 F.3d 1177 (4th Cir. 1997), aff’g in part and vac’g in part without published opinion, T.C. Memo. 1995-103, on remand from 33 F.3d 426 (4th Cir. 1994), aff’g in part and vac’g in part, T.C. Memo. 1993-124

Car wash facility structure (§1250)

Plumbing system (§1245)

Electrical system (§1245)

 This is a Fourth Circuit case that follows the precedent in A.C. Monk and does not represent the predominant view of the issue.
11/4/1996
Boddie-Noelle Enterprises. Inc. v. United States, 36 Fed.Cl. 722 (1996), aff’d without published opinion, 132 F.3d 54 (Fed.Cir. 1997)

Suspended ceilings (§1250)

Roof panels - mansard (§1250)

Electrical connected to equipment (§1250)

Plumbing connected to equipment (§1250)

Kitchen HVAC (§1250)

Decorative mirror (§1250)

Drive-thru window units (§1250)
The court determined that any items expressly listed as a building or structural component in the regulations are excluded from being tangible personal property. This approach is precedent only for the Federal Claims Court and has not been followed by other courts.
8/13/1996 Walgreen Co. & Subs. v. Commissioner, T.C. Memo. 1996-374, on remand from 68 F.3d 1006 (7th Cir. 1995), rev’g 103 T.C. 582 (1994)

Partitions (drywall, glass) (§1250)

Restroom partition (metal) (§1250)

Doors, framing, millwork, metalwork, trimwork (§1250)

Ceiling (drywall, acoustic) (§1250)

Lighting fixtures and wiring (not emergency/exit lighting) (§1250)

Floor coverings (carpet, vinyl, or tile) (§1250)

Decorative finishes, canopies, signs, concrete piers (§1245)

  
3/7/1995 La Petite Academy v. United States, 95-1 USTC ¶ 50,193 (W.D.Mo. 1995), aff’d without published opinion, 72 F.3d 133 (8th Cir. 1995)

Wall panels - magnetic (§1250)

Roof - mansard (§1250)

Fencing - playground (§1250)

Exterior façade lighting (§1250)

Fire protection system (§1250)

Heat and smoke detectors (§1250)

Emergency/exit lights (§1250)

Restroom accessories (§1250)

Kitchen grease trap (§1250)

Kitchen electrical service (§1250)

Dumpster enclosure (fence and concrete pad) (§1250)

Thermal recovery system (§1250)

Doors – split (bypass) (§1250)

  
12/30/1993
Albertson’s, Inc. v. Commissioner, 38 F.3d 1046 (9th Cir. 1993), rev’g T.C. Memo. 1988-582, cert. denied 516 U.S. 807 (1995)
 HVAC system (§1250)  
2/25/1993 Grinalds v. Commissioner, T.C. Memo. 1993-66

Air conditioning units (§1250)

Partitions (§1250)

Walls (interior) (§1250)

Plumbing – restroom (§1250)

Elec. conduit – restroom (§1250)

  
5/27/1992 Texas Instruments Inc. v. Commissioner, T.C. Memo. 1992-306

Waste treatment facilities (§1245)

Drywall partitions (§1250)

Elec. switch gear structure (§1245)

Water pump structure (§1250)

Water and fuel oil tanks (§1250)

Lab and special rooms (§1250)

Concrete floor & columns (§1245)

Concrete slab floor and wood deck (§1250)

Window wall partitions (§1250)

Ceilings - suspended (§1250)

A/C in telephone room (§1245)

Plumbing for equipment (§1245)

Emergency doors (§1250)

Localized fire protection system (§1245)

Sprinkler heads (§1250)

Security fencing (§1245)

Interior landscaping (§1245)

Exterior landscaping (§1250)

Electrical – substations and transformers (Cat. 1) (§1250)

Electrical – high voltage system (Cat. 2) (§1250)

Electrical – spare transformers, breakers, cable (Cat. 3) (§1250)

Electrical – systems dedicated to equipment (Cat. 4) (§1245)

  
4/28/1992 Publix Supermarkets, Inc. v. United States, 26 Cl.Ct. 161 (1992) HVAC system (§1250)  
5/14/1991 Wood v. Commissioner, T.C. Memo. 1991-205 Solar water-heating equip. (§1245)  
1/9/1990 Morrison, Inc. v. Commissioner, 891 F.2d 857 (11th Cir. 1990), aff’g T.C. Memo. 1986-129

Emergency lighting (§1245)

Kitchen elec. panel boards (§1245)

Kitchen hand sinks (§1250)

Kitchen water piping (§1245)

Eliason doors (§1245)

Restroom accessories (§1250)

Decor window treatment (§1245)

Lattice millwork (§1245)

Vanity cabinets/counters (§1250)

Customer line screen (§1245)

Serving line concrete curb (§1250)

Kitchen heat recovery unit (§1245)

Floors - insulated (cooler, freezer, garbage room) (§1250)

Garbage room (§1250)

Kitchen walls & floor tiles (§1250)

Kitchen air makeup unit (§1245)

Kitchen drainage system (grease trap) (§1245)

Electric water coolers (§1250)

Chandeliers and dimmers (§1245)

Kitchen hot water heater (§1245)

Primary electric distribution system (§1245/§1250)

 In AOD 1991-19, the IRS acquiesced to the functional allocation approach based, in part, on the Morrison case.
11/22/1988 McManus v. United States, 863 F.2d 491 (7th Cir. 1988), aff’g 700 F. Supp. 994 (W.D.Wis. 1987)

Airplane hangar (§1250)

Hangar doors & partitions (§1250)

 

  
7/21/1988 Munford, Inc. v. Commissioner, 849 F.2d 1398 (11th Cir. 1988), aff’g 87 T.C. 463 (1986)

Truck loading platform (§1250)

Rail loading platform (§1250)

Refrigerated area (§1245)

  
9/15/1987 Lukens, Inc. v. Commissioner, T.C. Memo. 1987-464 Craneway structures (§1245)  
1/20/1987 Metro National Corp. v. Commissioner, T.C. Memo. 1987-38

Partitions (gypsum drywall)(§1245)

Partitions – glass storefront (§1245/§1250)

Partitions – toilet/restroom (§1250)

False ceilings with lighting (§1250)

Exterior security lighting (§1245)

Interior grow lights (§1245)

Exterior accent lighting (§1245)

Cabinets and hardware (§1245)

Sprinkler heads (§1250)

  
11/13/1986 Piggly Wiggly Southern, Inc. v. Commissioner, 803 F.2d 1572 (11th Cir. 1986), aff’g 84 T.C. 739 (1985) HVAC units (§1245) In AOD 1988-22, the IRS non-acquiesced to the court not using the sole justification test for HVAC systems.
4/28/1986 Illinois Cereal Mills, Inc. v. Commissioner, 789 F.2d 1234 (7th Cir. 1986), aff’g T.C. Memo. 1983-469, cert. denied, 479 U.S. 995 (1986) Electrical distribution system (§1245/§1250) (95%/5%) In AOD 1988-20, the IRS non-acquiesced to the use of the functional allocation approach for electrical systems. In AOD 1991-19, the IRS acquiesced to the functional allocation approach.
11/4/1985 Mallinckrodt, Inc. v. Commissioner, 778 F.2d 402 (8th Cir. 1985), aff’g T.C. Memo. 1984-532 Partitions (gypsum drywall)(§1250)  
1/24/1985 Duaine v. Commissioner, T.C. Memo. 1985-39

Concrete foundation slab (§1250)

Kitchen wall and floor tiles (§1250)

Plumbing, gas lines, electrical conduits to equipment (§1245)

Interior and exterior ornamental lighting fixtures (§1250)

  
8/6/1984 Shoney’s South, Inc. v. Commissioner, T.C. Memo. 1984-413 Chandeliers and lanterns (§1245) In AOD 1986-48 the IRS non-acquiesced that certain lighting was decorative and thus eligible for the ITC.
6/17/1983 Consolidated Freightways, Inc. v. Commissioner, 708 F.2d 1385 (9th Cir. 1983), aff’g in part and rev’g in part, 74 T.C. 768 (1980)

Truck loading docks (§1250)

Dock overhead doors (§1250)

Dock lighting (§1250)

  
8/27/1982
A.C. Monk & Co. v. United States, 686 F.2d 1058 (4th Cir. 1982), aff’g in part and rev’g in part, E.D.N.C. No. 78-126-CIV-4 (August 4, 1981), on remand to 577 F.Supp. 4 (E.D.N.C. 1983)

Louvered wall (§1245)

Truck apron (concrete pad)(§1245)

Restroom furnishings (§1250)

Railroad concrete platform (§1250)

Elec. distribution system (§1250)

Green storage room (§1250)

High bay portion of roof (§1250)

Wiring for computer room (§1245)

Environmental control rooms (§1245)

Fire hose wall stations (§1250)

Storage sheds (§1245)
Court used adaptability test for electrical systems (not functional allocation method).  Opinion should be followed only in cases appealable to the Fourth Circuit.
5/26/1982
Circle K Corp. v. Commissioner, T.C. Memo. 1982-298

A/C units (roof) (§1250)

Cold storage room (§1250)

  
4/20/1981 Samis v. Commissioner, 76 T.C. 609 (1981)

Boiler structure (concrete) (§1250)

Energy plant (§1250)

A/C and heating system (§1250)

  
4/28/1980 Scott Paper Co. v. Commissioner, 74 T.C. 137 (1980)

Primary electric distribution system (§1245/§1250)

Secondary electric distribution system (§1245/§1250)

 Landmark case setting forth functional allocation method for allocating components of an electrical distribution system into §§ 1245/1250 property.
6/18/1979 Dixie Manor, Inc. v. United States, 79-2 USTC ¶ 9469 (W.D.Ky. 1979), aff’d, in unpub. opinion, 652 F.2d 57 (6th Cir. 1981)

A/C & heating units (roof) (§1250)

Partitions (drywall) (§1250)

  
2/13/1978 Westroads, Inc. v. Commissioner, 69 T.C. 682 (1978) Elec. generating equip. (§1245) In AOD 1979-173, the IRS acquiesced to the result.
12/31/1975 Whiteco Industries, Inc. v. Commissioner, 65 T.C. 664 (1975) Outdoor signs (billboards) (§1245) Landmark case putting forth factors for determining whether property is inherently permanent.  In AOD 1977-142, the Service acquiesced to the criteria set forth for determining whether property is inherently permanent.
1/23/1974 Kramertown Co., Inc. v. Commissioner, 488 F.2d 728 (5th Cir. 1974), aff’g T.C. Memo. 1972-239 A/C & heating units (roof) (§1250)  
12/3/1973 Everhart v. Commissioner, 61 T.C. 328 (1973) Sewage disposal system (§1250) Property is structural component even though not directly attached to the building.
11/6/1973 King Radio Corp., Inc. v. United States, 486 F.2d 1091 (10th Cir. 1973), aff’g D.Kan., No. KC-3320 (Oct. 30, 1972)

Partitions: movable sys. (§1245)

Partitions (ceiling height) (§1245)

Partitions (5’6” height) (§1245)

Doors (in partitions) (§1245)

 In AOD 1972 WL 33204, the IRS recommended appeal of the Tax Court case.  In AOD 1975-580, the IRS acquiesced to the Circuit Court case.
6/12/1973 Coors v. Commissioner, 60 T.C. 368 (1973)

Duct work (filter system) (§1250)

Saw room (§1250)

Valve-testing room (§1250)

  
5/24/1972
Central Citrus Co. v. Commissioner, 58 T.C. 365 (1972)

Sweet rooms (§1245)

Blowers and coolers (§1245)

Electrical system (§1245/§1250)

Elec. panel & transformer (§1250)

Electrical outlets (§1250)

Elec. distribution system: adapters, fuses, switches, relays (§1245)

Lights: fluorescent, moisture-proof (§1245)

Lights: spotlights & flood (§1245)

Lights: ballast and exterior (§1245)
In AOD 1972 WL 33052, the IRS acquiesced to the decision.  Note that there was a subsequent change in statute to replace the term “storage facility” with the narrower concept of a “facility used … for the bulk storage of fungible commodities.”
12/28/1970
Minot Federal Sav. & Loan Ass’n v. United States, 435 F.2d 1368 (8th Cir. 1970), aff’g 313 F. Supp. 294 (D.N.D. 1970)
 Partitions: movable sys. (§1245) Determination of structural component based on permanency test, not functional use test. 
3/26/1970
Fort Walton Square, Inc. v. Commissioner, 54 T.C. 653 (1970)
 A/C and heating system (§1250)  
10/27/1969
Ponderosa Mouldings Inc. v. Commissioner, 53 T.C. 92 (1969)
 Sprinkler system (§1250)  
5/16/1968
Catron v. Commissioner, 50 T.C. 306 (1968)

Sorting and boxing room (§1250)

Refrigerated room (§1245)

 Landmark case that held that a building could be allocated into portions for purposes of the ITC. In AOD 1968 WL 16712, the IRS acquiesced in result only (not to the court’s rationale).  In AOD 1972 WL 33051, the IRS acquiesced to the rationale of the court.

Table 2: Case Law listed by CSI MasterFormat Division (both 2004 and 1995 divisions)

CSI Master Format 2004 Classification

CSI Master Format 95 Classification

Asset

IRC §1245

Prop.

IRC

§1250

Prop.

Case Name
     

 

 

  
   
Division 03 – Concrete

 

 

  
030000 03000 Concrete slab floor

 

X

 L.L. Bean
030000 03000 Concrete slab floor & wood deck

 

X

 Texas Instruments
030000 03000 Concrete floor & columns

X

 

 Texas Instruments
030000 03000 Waste treatment facilities

X

 

 Texas Instruments
030000 03000 Truck loading platform

 

X

 Munford
030000 03000 Truck loading dock

 

X

 Consol. Freight.
030000 03000 Truck apron (concrete pad)

X

 

 A.C. Monk
030000 03000 Railroad concrete platform

 

X

 A.C. Monk
030000 03000 Rail loading platform

 

X

 Munford
030000 03000 Floors - insulated (cooler, freezer, garbage room)

 

X

 Morrison

030000

033000

03000

03300

 Serving line concrete curb

 

X

 Morrison
031000 03100 Concrete foundation slab

 

X

 Duaine
     

 

 

  
   
Division 04 – Masonry

 

 

  
042000 04200 Car wash facility structure

 

X

 Schrum
042000 04200 Boiler structure (concrete)

 

X

 Samis
     

 

 

  
   
Division 05 – Metals

 

 

  
051000 05100 Craneway structures

X

 

 Lukens
     

 

 

  
    Div. 06 – Wood, Plastics, & Comp.

 

 

  
062000 06200 Finish carpentry

 

X

 AmeriSouth
064000 06400 Millwork

 

X

 AmeriSouth
064000 06400 Millwork, metalwork, trimwork

 

X

 Walgreen
064400 06440 Lattice millwork

X

 

 Morrison
066300 05720 Patient corridor handrails

X

 

 HCA
     

 

 

  
    Div. 07 – Thermal & Moisture Prot.

 

 

  
074000 13140 Roof and wall panels

 

X

 L.L. Bean
074000 06170 Roof panels – Mansard

 

X

 Boddie-Noelle
074000 06170 Roof – Mansard

 

X

 La Petite Acad.
074000 05100 High bay portion of roof

 

X

 A.C. Monk
     

 

 

  
   
Division 08 – Openings

 

 

  
081000 08100 Doors, framing

 

X

 Walgreen
081000 08100 Emergency Doors

 

X

 Texas Instruments
081000 08000 Doors (in partitions)

X

 

 King Radio
083000 08300 Doors – split (bypass)

 

X

 La Petite Acad.
083300 08330 Dock overhead doors

 

X

 Consol. Freight.
083400 08344 Hangar doors

 

X

 McManus
083800 08380 Eliason doors

X

 

 Morrison
085000 08500 Interior windows & mirrors

 

X

 AmeriSouth
085600 08582 Drive-thru window units

 

X

 Boddie-Noelle
088300 08830 Decorative mirror

 

X

 Boddie-Noelle
0884426 08970 Window wall partitions

 

X

 Texas Instruments
0884426
 08970 Partitions – glass storefront

X

X

 Metro Nat’l Corp.
089100 15700 Louvered wall

X

 

 A.C. Monk
     

 

 

  
   
Division 09 – Finishes

 

 

  
092000 09250 Wall panels – magnetic

 

X

 La Petite Acad.
092000 09250 Walls (interior)

 

X

 Grinalds
092000 09250 Partitions

 

X

 Grinalds
092000 09250 Partitions (drywall, glass)

 

X

 Walgreen
092000 09250 Drywall partitions

 

X

 Texas Instruments
092000 09250 Partitions (gypsum drywall)

X

 

 Metro Nat’l Corp.
092000 09250 Partitions (gypsum drywall)

 

X

 Mallinckrodt
092000 09250 Partitions (drywall)

 

X

 Dixie Manor
092000 09250 Customer line screen

X

 

 Morrison
093000 09300 Kitchen walls and floor tiles

 

X

 Morrison
093000 09300 Kitchen wall and floor tiles

 

X

 Duaine
095000 09510 Acoustical ceilings

 

X

 HCA
095000 09500 Ceilings (drywall, acoustic)

 

X

 Walgreen
095000 09500 Suspended Ceilings

 

X

 Boddie-Noelle
095000 09500 Ceilings - suspended

 

X

 Texas Instruments
095000 09510 False ceilings with lighting

 

X

 Metro Nat’l Corp.
096000 09680 Floor coverings (carpet, vinyl, tile)

 

X

 Walgreen
096000 09680 Carpeting

X

 

 HCA
096000 09680 Vinyl Floor Covering

X

 

 HCA
097000 09720 Vinyl Wall Covering

X

 

 HCA
099000 09900 Special painting

 

X

 AmeriSouth
     

 

 

  
   
Division 10 – Specialties

 

 

  
101400 10426 Outdoor signs (billboards)

X

 

 Whiteco
102000
10800
 Restroom partition (metal)

 

X

 Walgreen
102000 10800 Partitions – toilet/restroom

 

X

 Metro Nat’l Corp.
102200 05300 Metal partitions

 

X

 McManus
102200 10650 Partitions / Room dividers

X

 

 HCA
102200 10630 Partitions: movable system

X

 

 King Radio
102200 10630 Partitions (ceiling height)

X

 

 King Radio
102200 10630 Partitions (5’6” height)

X

 

 King Radio
102200 10630 Partitions: movable system

X

 

 Minot
102800 10800 Bathroom accessories

 

X

 HCA
102800 10800 Restroom accessories

 

X

 Morrison
102800 10800 Restroom furnishings

 

X

 A.C. Monk
102813 10800 Restroom accessories

 

X

 La Petite Acad.
105600 13140 Storage rack system (also supports roof and walls)

 

X

 L.L. Bean
107316 10536 Decorative finishes, canopies, signs, concrete piers

X

 

 Walgreen
     

 

 

  
   
Division 11 – Equipment

 

 

  
113113 11450 Special HVAC – kitchen vent hoods

 

X

 AmeriSouth
     

 

 

  
    Division 12 – Furnishings

 

 

  
122000 16500 Décor window treatment

X

 

 Morrison
123000 06400 Cabinets and hardware

X

 

 Metro Nat’l Corp.
123500 06400 Vanity cabinets & counters

 

X

 Morrison
     

 

 

  
    Div. 13 – Special Construction

 

 

  
132000 13030 Garbage room

 

X

 Morrison
132000 13030 Sorting and boxing room

 

X

 Catron
132000 13030 Lab and special rooms

 

X

 Texas Instruments
132000 13030 Saw room

 

X

 Coors
132000 13030 Valve-testing room

 

X

 Coors
132000 13030 Green storage room

 

X

 A.C. Monk
132000 13120 Environmental control rooms

X

 

 A.C. Monk
132000 13030 Sweet rooms

X

 

 Central Citrus
132126 13030 Refrigerator area

X

 

 Munford
132126 13030 Refrigerated room

X

 

 Catron
132126 13030 Cold storage room

 

X

 Circle K
133400 13120 Mezzanine system

 

X

 L.L. Bean
133400 13120 Water pump structure

 

X

 Texas Instruments
133400 13120 Elec. switch gear structure

X

 

 Texas Instruments
133419 13120 Storage sheds

X

 

 A.C. Monk
133419 13120 Airplane hangar

 

X

 McManus
     

 

 

  
   
Division 21 – Fire Suppression

 

 

  
211100 15300 Fire protection system

 

X

 L.L. Bean
211100 15300 Fire protection system

 

X

 La Petite Acad.
211100 15300 Fire hose wall stations

 

X

 A.C. Monk
211100 15300 Localized fire protection system

X

 

 Texas Instruments
211100
15300
 Sprinkler heads

 

X

 Texas Instruments
211100 15300 Sprinkler system

 

X

 Ponderosa
     

 

 

  
    Division 22 - Plumbing

 

 

  
220000 15400 Kitchen water piping, grease trap system, and steam lines

X

 

 HCA
220000 15400 Kitchen hot water heater

X

 

 Morrison
220000 15400 Kitchen water piping

X

 

 Morrison
220000 15400 Kitchen drainage sys. (grease trap)

X

 

 Morrison
220000 15400 Kitchen hand sinks

 

X

 Morrison
220000 15400 Plumbing – restroom

 

X

 Grinalds
220000 15780 Thermal recovery system

 

X

 La Petite Acad.
220000 15400 Plumbing connected to equipment

 

X

 Boddie-Noelle
220000 15400 Plumbing for equipment

X

 

 Texas Instruments
220000 15100 Plumbing to equipment

X

 

 Duaine
220000 15100 Gas lines to equipment

X

 

 Duaine
221100 15100 Plumbing system

X

 

 Schrum
221200 13200 Water tanks

 

X

 Texas Instruments
221300 11442 Kitchen grease trap

 

X

 La Petite Acad.
223000 15480 Solar water-heating equipment

X

 

 Wood
224000 15400 Special plumbing – dryer gas lines

X

 

 AmeriSouth
224000 15400 Special plumbing – laundry drain and waste lines

 

X

 AmeriSouth
224000 15400 Special plumbing – sinks and garbage disposals

 

X

 AmeriSouth
224700 15412 Electric water coolers

 

X

 Morrison
     

 

 

  
   
Division 23 – HVAC

 

 

  
230000 15510 Steam boilers

 

X

 HCA
230000 15850 Kitchen hoods & exhaust system

X

 

 HCA
230000 15780 Kitchen heat recovery unit

X

 

 Morrison
230000 15850 Kitchen air makeup unit

X

 

 Morrison
230000 15700 Kitchen HVAC

 

X

 Boddie-Noelle
230000 15700 Air conditioning in telephone room

X

 

 Texas Instruments
230000 15764 Heating/ventilation system

 

X

 L.L. Bean
230000 15700 Air conditioning units

 

X

 Grinalds
230000 15700 HVAC system

 

X

 Albertson’s
230000 15700 HVAC system

 

X

 Publix
230000 15700 Air conditioning units (roof)

 

X

 Circle K
230000 15700 Air conditioning/heating units (roof)

 

X

 Dixie Manor
230000 15700 HVAC units

X

 

 Piggly Wiggly
230000 15700 Blowers and coolers

X

 

 Central Citrus
231300 13200 Fuel oil tanks

 

X

 Texas Instruments
233000 15800 Special HVAC – dryer vents

X

 

 AmeriSouth
233000 15800 Duct work (filter system)

 

X

 Coors
235000 236000

15500

15600

 Energy plant

 

X

 Samis
236000 15600 Refrigeration system

X

 

 SuperValu
237000 15700 Air conditioning/heating system

 

X

 Samis
237000 15700 Air conditioning/heating units (roof)

 

X

 Kramertown
237000 15700 Air conditioning/heating system

 

X

 Fort Walton
     

 

 

  
   
Division 26 – Electrical

 

 

  
260000 16200 TV equipment and wiring

X

 

 HCA
260000 16140 Electrical conduits to equipment

X

 

 Duaine
260000 16140 Electrical system

X

X

 Central Citrus
260000 16140 Elec. panel and transformer

 

X

 Central Citrus
260000 16140 Electrical outlets

 

X

 Central Citrus
260000 16200 Kitchen electrical service

 

X

 La Petite Acad.
260000 16200 Elec. conduit – restroom

 

X

 Grinalds
261000 16400 Electrical system

 

X

 L.L. Bean
261000 16400 Primary & secondary elec. dist. sys.

X

X

 HCA
261000 16400 Special elec. equip. & branch wiring

X

 

 HCA
261000 16400 Primary electric distribution system

X

X

 Morrison
261000 16400 Kitchen electric panel boards

X

 

 Morrison
261000 16400 Electrical system

X

 

 Schrum
261000
16400
 Electrical distribution sys. (95%/5%)

X

X

 Ill. Cereal Mills
261000 16400 Primary electric distribution system

X

X

 Scott Paper
261000 16400 Secondary electric distribution sys.

X

X

 Scott Paper
261000 16400 Electrical connected to equipment

 

X

 Boddie-Noelle
261000 16400 Electrical distribution system

 

X

 A.C. Monk
261000 16400 Wiring for computer room

X

 

 A.C. Monk
261000 16400 Elec. distribution system: adapters, fuses, switches, relays

X

 

 Central Citrus
261000 16400 Electrical – systems dedicated to equipment (Cat. 4)

X

 

 Texas Instruments
261000 16400 Electrical – spare transformers, breakers, cable (Cat. 3)

 

X

 Texas Instruments
261000 16400 Electrical – high voltage system (Cat. 2)

 

X

 Texas Instruments
261100 16360 Electrical – substations and transformers (Cat. 1)

 

X

 Texas Instruments
262000 16400 Special electric

X

X

 AmeriSouth
263000 16220 Electrical generating equipment

X

 

 Westroads
265000 16500 Lighting fixtures and wiring

 

X

 Walgreen
265100 16510 Over-bed fluorescent lights

 

X

 HCA
265100 16510 Int. & ext. ornamental light fixtures

 

X

 Duaine
265100 16510 Dock lighting

 

X

 Consol. Freight.
265100 16510 Exterior accent lighting

X

 

 Metro Nat’l Corp.
265100 16510 Interior grow lights

X

 

 Metro Nat’l Corp.
265100 16510 Chandeliers and dimmers

X

 

 Morrison
265100 16510 Chandeliers and lanterns

X

 

 Shoney’s
265100 16510 Hanging lanterns

X

 

 Shoney’s
265100 16510 Lights: fluorescent & moisture-proof

X

 

 Central Citrus
265100 16510 Lights: ballast and exterior

X

 

 Central Citrus
265200 16530 Emergency lighting

X

 

 Morrison
265200 16530 Emergency/exit lights

 

X

 La Petite Acad.
265600 16520 Exterior façade lighting

 

X

 La Petite Acad.
265600 16520 Exterior security lighting

X

 

 Metro Nat’l Corp.
265600 16510 Lights: spotlights and flood lamps

X

 

 Central Citrus
     

 

 

  
   
Division 27 – Communication

 

 

  
270000 16700 Telephone equip., wiring, and jacks

X

 

 HCA
270000 16700 Intercom equip. and call system

X

 

 HCA
     

 

 

  
    Div. 28 – Elec. Safety & Security

 

 

  
283100 15300 Heat and smoke detectors

 

X

 La Petite Acad.
     

 

 

  
   
Division 31 – Earthwork

 

 

  
311000 02200 Site prep and earthwork (nondep.)

 

 

 AmeriSouth
     

 

 

  
    Division 32 – Ext. Improvements

 

 

  
323000 02800 Trellises (§1245)

X

 

 Trentadue
323100 02825 Security fencing

X

 

 Texas Instruments
323100 02825 Fencing – playground

 

X

 La Petite Acad.
323100 02825 Dumpster enclosure (fence & concrete pad)

 

X

 La Petite Acad.
328000 02810 Sprinkler heads

 

X

 Metro Nat’l Corp.
328423 02810 Underground irrigation system

 

X

 Trentadue
329300 02930 Exterior landscaping

 

X

 Texas Instruments
329300 02930 Interior landscaping

X

 

 Texas Instruments
     

 

 

  
   
Division 33 – Utilities

 

 

  
331116 02510 Water distribution system

 

X

 AmeriSouth
332100 02520 Well

 

X

 Trentadue
333000 02530 Sewage disposal system

 

X

 Everhart
333100 02530 Sanitary sewer system

 

X

 AmeriSouth
335100 02550 Gas line

 

X

 AmeriSouth
337100 02580 Site electric

 

X

 AmeriSouth

Table 3: Listing of CSI MasterFormat Divisions (both 2004 and 1995 divisions)

MASTERFORMAT 2004 EDITION

The current MasterFormat Divisions are:
 

PROCUREMENT AND CONTRACTING REQUIREMENTS GROUP:

  • Division 00 — Procurement and Contracting Requirements

SPECIFICATIONS GROUP

General Requirements Subgroup

  • Division 01 — General Requirements

Facility Construction Subgroup

  • Division 02 — Existing Conditions (natural conditions)
  • Division 03 — Concrete (footing)
  • Division 04 — Masonry (concrete block/brick)
  • Division 05 — Metals (beams)
  • Division 06 — Wood, Plastics, and Composites (framing)
  • Division 07 — Thermal and Moisture Protection (insulation water barrier)
  • Division 08 — Openings (doorways)
  • Division 09 — Finishes
  • Division 10 — Specialties
  • Division 11 — Equipment
  • Division 12 — Furnishings
  • Division 13 — Special Construction
  • Division 14 — Conveying Equipment
  • Division 15 — RESERVED FOR FUTURE EXPANSION
  • Division 16 — RESERVED FOR FUTURE EXPANSION
  • Division 17 — RESERVED FOR FUTURE EXPANSION
  • Division 18 — RESERVED FOR FUTURE EXPANSION
  • Division 19 — RESERVED FOR FUTURE EXPANSION

Facility Services Subgroup:

  • Division 20 — RESERVED FOR FUTURE EXPANSION
  • Division 21 — Fire Suppression
  • Division 22 — Plumbing
  • Division 23 — Heating Ventilating and Air Conditioning
  • Division 24 — RESERVED FOR FUTURE EXPANSION
  • Division 25 — Integrated Automation
  • Division 26 — Electrical
  • Division 27 — Communications
  • Division 28 — Electronic Safety and Security
  • Division 29 — RESERVED FOR FUTURE EXPANSION

Site and Infrastructure Subgroup:

  • Division 30 — RESERVED FOR FUTURE EXPANSION
  • Division 31 — Earthwork
  • Division 32 — Exterior Improvements
  • Division 33 — Utilities
  • Division 34 — Transportation
  • Division 35 — Waterway and Marine
  • Division 36 — RESERVED FOR FUTURE EXPANSION
  • Division 37 — RESERVED FOR FUTURE EXPANSION
  • Division 38 — RESERVED FOR FUTURE EXPANSION
  • Division 39 — RESERVED FOR FUTURE EXPANSION

Process Equipment Subgroup:

  • Division 40 — Process Integration
  • Division 41 — Material Processing and Handling Equipment
  • Division 42 — Process Heating, Cooling, and Drying Equipment
  • Division 43 — Process Gas and Liquid Handling, Purification and Storage Equipment
  • Division 44 — Pollution and Waste Control Equipment
  • Division 45 — Industry-Specific Manufacturing Equipment
  • Division 46 — Water and Wastewater Equipment
  • Division 47 — RESERVED FOR FUTURE EXPANSION
  • Division 48 — Electrical Power Generation
  • Division 49 — RESERVED FOR FUTURE EXPANSION

MASTERFORMAT 1995 EDITION

Before November 2004, MasterFormat was composed of 16 primary divisions:

  • Division 01 — General Requirements
  • Division 02 — Site Construction
  • Division 03 — Concrete
  • Division 04 — Masonry(concrete block)
  • Division 05 — Metals(beams)
  • Division 06 — Wood and Plastics
  • Division 07 — Thermal and Moisture Protection
  • Division 08 — Doors and Windows
  • Division 09 — Finishes
  • Division 10 — Specialties
  • Division 11 — Equipment
  • Division 12 — Furnishings
  • Division 13 — Special Construction
  • Division 14 — Conveying Systems
  • Division 15 — Plumbing & Mechanical
  • Division 16 — Electrical

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Chapter 6.3 | Table of Contents | Chapter 6.5

Page Last Reviewed or Updated: 02-Mar-2022