- 66 -
knowledge of the facts relayed. See Fed. R. Evid. 602.
Accordingly, to the extent that the testimony of an expert states
factual allegations that are not otherwise properly in the
record, i.e., no foundation was laid establishing that the
witness had an opportunity to observe and actually did observe
the fact to which the witness testified, we disregard such
testimony.
Although we have considered and given due weight to the
conclusions of the experts, we do not set forth infra those
conclusions except where we believe it will help explain our
rationale for finding that a specific disputed property item
constitutes personal property or a structural component. We turn
next to consideration of the appropriate categories for the
disputed items.
1.45 Primary and Secondary Electrical Distribution Systems
The primary and secondary electrical distribution systems
(Property Unit 1900) include the main panels, main motor control
centers, transformers, the secondary distribution panels, and
related wiring and conduit. See supra pp. 9-12. The parties
have stipulated to the portion of the electrical load conveyed by
the primary and secondary electrical distribution systems to
hospital equipment and to the portion conveyed to items related
45 Our numbering of the groups of disputed property items
considered in this Opinion corresponds to the numbering utilized
by petitioners in their briefs.
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