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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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