L.L. Bean, Inc., Leon Gorman, Tax Matters Person - Page 5

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          increase storage efficiencies by eliminating interferences with             
          dual structural systems, Frazier provided petitioner a storage              
          rack system with increased structural capabilities.  This                   
          enhanced structural rack system provides the support for the roof           
          over the racks and for the east wall adjacent to the racks.                 
          These increased structural capabilities were accomplished by                
          increasing the size of the vertical columns, increasing the                 
          amount of diagonal bracing on the end panels of the racks, and              
          providing rigid connections where the shelves meet the support              
          posts.  Frazier also provided additional cross members at the               
          roof to support the metal roof panels and additional supports to            
          connect with the other structural elements.                                 
               Approximately 80 percent of the ground floor of the Reserve            
          Facility is occupied by 19 rows of floor-to-ceiling storage                 
          racks, which are 446 feet long by 176 feet wide by 50 feet high,            
          running north to south.5  A typical rack row has vertical columns           
          or posts 4 feet 8 inches from front to back (width) and 10 feet 2           
          inches apart (length).  Each row of racks is separated from the             
          next by an aisle which is 5 feet wide.  The rack posts consist of           
          steel channel posts with a C-shaped cross section.  In some                 
          locations, at the lower end of a rack post, the channel section             
          is made stronger by welding two channels together to form a                 
          rectangular cylinder.  The upper and lower portions of each rack            


          5Eighteen of the rows of racks are double-loaded.                           




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