L.L. Bean, Inc., Leon Gorman, Tax Matters Person - Page 6

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          post are spliced at approximately mid-height with a bolted                  
          connection, and each rack post is anchored to the floor of the              
          Reserve Facility with anchor bolts.  The front and back vertical            
          rack posts are connected by L-shaped steel angles, which were               
          welded to the rack posts prior to being delivered to the site.              
          Diagonal angles welded between the two posts in an X-pattern                
          prior to shipping create a rigid truss that provides lateral                
          stability to the racks in the east-west direction.                          
               The rack posts in each row are connected by horizontal                 
          beams, which span the 10-foot 2-inch distance between rack posts            
          and also support the rack shelves and the roof deck.  A typical             
          shelf beam is 3 inches deep and 30 feet 6 inches long and                   
          connects to three rack posts.  The shelf beams are connected to             
          the rack posts with high strength steel bolts, creating a rigid             
          connection that maintains a 90-degree angle between the rack                
          posts and the beams and provides lateral stability to the racks             
          in the north-south direction.  While most of the rack shelves               
          consist of wire mesh installed over the shelf beams, the bottom             
          shelf consists of plywood with a metal skirt.                               
               Petitioner's employees reach the rack shelves by using                 
          transtackers, which are customized vehicles that carry an                   
          operator and a load of merchandise at horizontal speeds up to 6.5           
          miles per hour both up and down the aisles and at vertical speeds           
          up to 60 feet per minute from the bottom to the top of the                  






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Last modified: May 25, 2011