- 82 -
typically only in facilities where the routine nature and
regularity of medical procedures is inherent to the business of
the facility. Mr. Neiman further states that the timekeeping
system is necessary for monitoring the duration and frequency of
patient symptoms and timing the administration of medical
treatments. Respondent's expert, Stephen A. Wilgus, discussed
the conduit, wiring, and electrical outlets comprising the branch
electrical systems, but he did not address the classes of assets
to which the disputed property items relate. Although it seems
that synchronized timekeeping systems are not unique to the
healthcare business, we conclude that the synchronized clocks
relate to the operations carried on within petitioners' buildings
and not to the operation or maintenance of petitioners'
buildings. Consequently, we hold that the branch electrical
systems relating to the synchronized clocks also constitute
personal property and that they also are depreciable over a 5-
year recovery period.
Lastly, the subject category includes electrical outlets,
receptacles, and junction boxes located in laboratory and shop
areas. To the extent that they are used to power employee
personal equipment or equipment relating to the operation or
maintenance of the buildings, they do not constitute personal
property. Rather, they are structural components of the
buildings. To the extent that they are used to power equipment
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