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laboratories (Property Unit 4040). Items of equipment for which
electrical connections are wired directly to the hospitals'
electrical systems include the front entrance sign, the emergency
entrance sign, the air conditioner for the computer equipment,
and the central sterilization equipment.
The branch electrical wiring and connections are required
for the operation and use of the equipment to which they relate.
The branch electrical wiring and connections are used only with
the items of equipment to which they relate.8
All of the electrical load carried by the branch electrical
wiring and connections is carried to the particular items of
equipment to which they relate. The conduit protects and houses
the wiring.
b. Wiring and Related Property Items Relating to
Kitchen Equipment (Property Unit 3075)
The disputed property items in Property Unit 3075 consist of
wiring, conduit, junction boxes, and outlets that provide
electricity required for the operation and use of hospital
kitchen equipment, including the kitchen hood fans and lights,
braising pans, sanitizers, deep fryers, toasters, ice
makers/dispensers, coffee urns, milk and ice cream dispensers,
and heat lamps. Those items are used only with the hospital
8 The parties agree that the items of equipment to which the
branch electrical wiring and connections in issue relate are
properly depreciable over 5-year periods.
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