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We find no material differences between the facts in the
instant case and those facts present in Scott Paper Co. v.
Commissioner, supra, and Morrison, Inc. v. Commissioner, supra,
relating to the primary and electrical distribution systems. For
the reasons previous articulated in both of those case, we
conclude that the portion of the cost of the primary and
secondary electrical distribution systems in petitioners'
hospitals which is equal to the percentage of the electrical load
carried to those systems allocable to the hospitals' equipment,
as stipulated by the parties, constitutes section 1245 class
property, depreciable over a 5-year recovery period.
2. Branch Electrical Wiring and Connections and Special
Electrical Equipment
The branch electrical wiring and connections (hereinafter
branch wiring) relate to several items of hospital equipment and
are contained in many different property units including
controls, battery packs, and battery chargers for the emergency
power generation systems (Property Unit 2200); x-ray film
processing equipment (Property Unit 2244); illuminated emergency
entrance signs and illuminated hospital front entrance signs
(Property Unit 2320); medical gas control equipment and medical
gas alarm equipment (Property Unit 3026); hospital kitchen
equipment (Property Unit 3075); equipment located in the hospital
laboratory and maintenance shop areas (Property Unit 3195);
synchronously wired clock systems (Property Unit 3280); air
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