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overbed lights provide basic room illumination and have more than
an incidental relationship to the operation or maintenance of
petitioners' buildings. There is no indication in the record
that petitioners intended the overbed lights to be temporary. In
our view, removal of the light fixtures would affect the
integrity of the building.
Accordingly, we hold that the overbed lights are structural
components of the buildings which constitute section 1250 class
property, and that, consequently, they are depreciable over the
same recovery periods as the buildings to which they relate.
14. Partitions
The partitions (Property Unit Number 3240) in the subject
category are accordion-style room dividers placed in conference
rooms or cafeterias on tracks attached to the ceilings of
petitioners' hospitals. See supra pp. 27-28. They are used to
divide areas of large rooms into smaller areas where conferences
and luncheons are held. The partitions are manufactured on
assembly lines and are available as catalog items from
manufacturers. None of the partitions bears any structural load.
The partitions are removable and at least one of them has been
removed from one of petitioners' hospital facilities and is
currently in storage. Removal of the partitions does not affect
the essential structure of the hospital buildings.
Petitioners contend that the partitions do not constitute
structural components of the buildings to which they relate
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