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          in the decor of petitioners' hospital facilities, petitioners               
          remove and replace vinyl wall coverings after approximately 5 to            
          10 years of use.14                                                          
               Removal of the wall coverings is accomplished by removing              
          the base molding covering the bottom edge of the wall covering,             
          grasping a corner of the wall covering, and pulling it off the              
          walls.  Removal of the vinyl wall coverings does not damage                 
          either the vinyl fabric or the sheetrock walls of the hospitals,            
          and any residual adhesives that remain on the walls can be                  
          removed with very light sanding.                                            
                         8.  Vinyl Floor Coverings (Property Unit 2370)               
               The items in Property Unit 2370 consist of the vinyl tile              
          and sheet vinyl floor coverings originally placed in petitioners'           
          hospital facilities during construction.  The floor coverings are           
          of three general types:  (1) 12-inch by 12-inch vinyl tiles, (2)            
          8-foot wide sheet vinyl, and (3) seamless vinyl floor covering.             
               Petitioners utilize all three types of vinyl floor coverings           
          in a similar manner.  The vinyl tiles are unpackaged, trimmed as            
          necessary, and attached to the hospital floors using adhesive.              
          The sheet vinyl is first cut to fit the area on which it is                 
          placed and also is attached to the concrete floors of the                   
          hospitals using adhesive.  The seamless vinyl floor covering is             
          14   In one of petitioners' representative facilities, after                
          approximately 8 years of use, approximately 60 to 65 percent of             
          the vinyl wall coverings in issue had been replaced.                        
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