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15. Patient Bathroom Accessories and Plastic Mirrors
Bathroom accessories (Property Unit 2360) and plastic
mirrors (Property Unit 2385) in the subject category include soap
dispensers, mirrors, towel racks, grab bars, toilet paper
holders, bathrobe hooks, shower curtain rods, and toiletry
shelves, contained in the patient room bathrooms50 of
petitioners' hospital facilities. See supra pp. 28-29. The
accessories are movable and removable.
Petitioners contend that accessories located in patient room
bathrooms are an integral part of petitioners' provision of
healthcare services to their patients and are not related to the
overall operation or maintenance of a building but constitute
section 1245 class property, depreciable over 5-year periods.
Petitioners assert that the bathrooms are designed specifically
to be used only by petitioners' patients, and that they are in
addition to the public bathrooms and the employee bathrooms that
are contained in most types of buildings and which are necessary
for the operation of the buildings.
Petitioners maintain that the bathrooms and related bathroom
accessories are an accessory to the hospital business because
hospitals and other health care organizations must provide each
patient with access to a bathroom without having to enter the
50 Petitioners concede that bathroom accessories located in
employee, staff, and visitor rest rooms relate to the operation
or maintenance of petitioners' buildings.
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