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Respondent contends that the conduit is designed to remain in
place throughout its expected useful life, is identical to other
conduit which petitioners have agreed is a structural component,
and is typical of electrical conduit used at other commercial
establishments. Respondent contends that the electrical wiring
is not designed or installed with a particular piece of
equipment, is not easily removable, and is not economically
practicable to reuse. Respondent contends that none of the
electrical outlets, receptacles, and junction boxes are
inextricably linked to specific items of machinery, they are not
moved, they are typical of outlets, receptacles, and junction
boxes used in commercial facilities, and they relate to the
operation of the buildings in that they provide points for the
provision of power for many property items including employee
radios in the laboratories and power tools in the shop areas.
As we understand respondent's position, respondent agrees
that the disputed property items in the subject category are
necessary for, and used exclusively with, the operation of
various items of equipment. Nevertheless, respondent contends
that the branch electrical systems are structural components
because they were not designed for or installed with the specific
equipment to which they relate, they are adaptable for other
purposes, are composed of standard electrical supplies, have
useful lives not inextricably linked to the specific equipment
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