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
- Arrangement of Information
- Table 1 – Case Law by Case Name
- Table 2 – Case Law listed by CSI MasterFormat Division
- Table 3 – Listing of CSI MasterFormat Divisions
- MasterFormat
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
Chapter 6.3 | Table of Contents | Chapter 6.5