Note: Each chapter in this Audit Techniques Guide (ATG) can be printed individually. Please follow the links at the beginning or end of this chapter to return to either the previous chapter or the Table of Contents or to proceed to the next chapter. 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 Back to Top Chapter 6.3 | Table of Contents | Chapter 6.5