L.L. Bean, Inc., Leon Gorman, Tax Matters Person - Page 16

                                       - 16 -                                         
          and McKee Associates, Inc. (SMMA).  In its design and                       
          construction of the 1986 Shipping Building, petitioner                      
          anticipated the construction of the Mezzanine System.  The 1986             
          Shipping Building is a two-story building measuring 221 feet by             
          364 feet.  The general clear floor height from the first floor of           
          the 1986 Shipping Building to the underside of the second floor             
          is 17 feet 4 inches.  The Mezzanine System occupies approximately           
          219 feet by 290 feet of area in the 1986 Shipping Building.                 
               The Mezzanine System was designed for the site and consists            
          of a series of "off-the-shelf" items supplied by vendors and                
          assembled (with bolts and boltless connectors and some welded               
          connections) at the site.  On the first floor of the 1986                   
          Shipping Building, cantilever shelving attached to the rack posts           
          of the Mezzanine System is used to hold petitioner's merchandise.           
          Along the periphery of the building, where the lower level racks            
          are not immediately adjacent to the building walls, lightweight             
          rolled steel frames are used to support the mezzanine level in              
          place of the racks.  On the mezzanine level, independent shelving           
          units sit on the plywood decking.  In addition to the shelving              
          units, there are some desks, enclosed work areas, a wire-mesh               
          fenced area (which is used for the storage of high value                    
          inventory), conveyors, and other equipment located on the                   
          mezzanine level.  Electrical cables, ducts, communications cable,           
          lighting fixtures, and sprinkler piping for the 1986 Shipping               
          Building are connected to, or suspended from, the underside of              




Page:  Previous  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  Next

Last modified: May 25, 2011