Hospital Corporation of America and Subsidiaries - Page 35

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               5.  Electrical Wiring, Conduit, and Connections Relating to            
               Internal Communications Systems (Property Unit 3090)                   
               The conduit, wiring, and electrical connections in Property            
          Unit 3090 are required for the use and operation of the                     
          hospitals' internal communications systems (i.e., the nurse call            
          systems, the intercommunications systems, the dictation systems,            
          and the music and paging systems).12  Petitioners' use of the               
          conduit, floor boxes, and outlet jacks is due in part to local              
          building codes.  Those items are used only and directly with the            
          equipment comprising those systems.  The items in issue are                 
          attached to the walls, floors, and ceilings of petitioners'                 
          hospitals and are located between the secondary electrical                  
          distribution systems and the particular items of equipment to               
          which they relate.  The items are specifically for use with the             
          hospitals' internal communication systems.                                  
               6.  Carpeting (Property Unit 2140)                                     
               The carpeting in Property Unit 2140 is the carpeting that              
          was originally placed in petitioners' hospital facilities during            
          construction.  The carpeting is custom fit to the area in which             
          it is laid, and is installed over the sealed concrete floor using           
          adhesives.  The adhesives prevent the carpeting from slipping or            
          skidding while it covers the floors of the hospitals.                       


          12   The parties agree that the machinery and equipment to which            
          the items in Property Unit 3090 relate are properly depreciable             
          over 5-year periods.                                                        




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Last modified: May 25, 2011