Hospital Corporation of America and Subsidiaries - Page 89

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          conditioners located in the hospital computer rooms (Property               
          Unit 3292); hospital central sterilization equipment (Property              
          Unit 3298); items of hospital equipment located in the operating            
          rooms, recovery rooms, intensive care units, infant nurseries,              
          radiology areas, patient rooms, laboratories, and kitchens                  
          (Property Unit 4040).  See supra pp. 12-16.                                 
               The parties have stipulated that 100 percent of the                    
          electrical load carried by the branch wiring relating to the                
          controls, battery packs, and battery chargers for the emergency             
          power generation systems, the x-ray film processing equipment,              
          the illuminated emergency entrance signs and the illuminated                
          hospital front entrance signs, the medical gas control equipment            
          and medical gas alarm equipment, the synchronously wired clock              
          systems, the air conditioners located in the hospital computer              
          rooms, and the hospital central sterilization equipment, is                 
          conveyed to the particular items of equipment to which they                 
          relate.  The parties agree further that the branch wiring is                
          necessary and required for the operation and use of the items to            
          which they relate and, during the years in issue, was used only             
          with those items.  The parties additionally have stipulated that            
          all of the electrical receptacles in dispute are used to provide            
          localized electrical service for specific items of equipment                
          located in the kitchens, patient rooms, laboratories, and                   
          maintenance shop areas of petitioners' hospitals, which equipment           





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Last modified: May 25, 2011