L.L. Bean, Inc., Leon Gorman, Tax Matters Person - Page 17

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          the Mezzanine System.  The 1986 Shipping Building has a concrete            
          block enclosure on the first floor, which houses restroom                   
          facilities for petitioner's employees.  An employee break area,             
          accessible from the mezzanine and connected by flooring, is                 
          located on top of this concrete block enclosure.                            
               Four freight elevators are located near the center of the              
          1986 Shipping Building.  These elevators have stops at the first            
          floor, mezzanine level, and second floor of the 1986 Shipping               
          Building.  A separate elevator, or pallet lift, is located in the           
          southeast corner of the 1986 Shipping Building and also has stops           
          at the first floor, mezzanine level, and second floor.  One                 
          stairway next to the freight elevators provides access among the            
          three levels of the 1986 Shipping Building.  Several other                  
          stairways provide access between the mezzanine level and the                
          first floor, and there is one other stairway between the                    
          mezzanine level and the second floor.  The mezzanine level is               
          also accessible from the adjacent 1979 Shipping Building through            
          one interior doorway and one additional wall opening at the                 
          mezzanine level.                                                            
               Conveyors pass through the mezzanine level from the second             
          floor and from the 1979 Shipping Building.  These conveyors carry           
          customer orders that are ready for shipment.  The conveyors also            
          pass through openings in the masonry wall at the mezzanine level            
          to the shipping platform on the north end of the 1986 Shipping              






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