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bathrooms.20 The bathroom accessories in issue consist of the
following items located in patient bathrooms of petitioners'
hospitals: Paper towel dispensers, soap dispensers, mirrors,
towel racks, grab bars, toilet paper holders, bathrobe hooks,
shower curtain rods, and toiletry shelves. Petitioners' staff
and employees do not use the patient bathrooms, except as
necessary to provide health care services to the patients.
Toilet accessories such as grab bars require support by
double studding behind the walls. The bathroom accessories are
attached to either the walls or the doors of the patient
bathrooms using screws. They can be removed from the walls of
the bathrooms by removing the screws and backplates attaching
them to the walls. Removal of those items does not damage either
the items or the walls. Removal of the items is not a time-
consuming or difficult process, and one of the items typically
could be removed from a wall within 1 minute. If removed, the
items could be reused elsewhere if the necessary blocking is in
place. The plastic mirrors included in Property Unit 2385 are
in all material respects identical to the mirrors located in the
patient rooms which are included in Property Unit 2360.
20 Petitioners concede that the bathroom accessories in
Property Unit 2360 located in non-patient bathrooms (i.e., the
employee and public bathrooms) relate to the operation or
maintenance of a building and thus constitute structural
components of the buildings. Seventy-five percent of the total
cost of the bathroom accessories included in Property Unit 2360
is attributable to the bathroom accessories located in patient
bathrooms.
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