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located near the center of the 1986 Shipping Building serve all
building levels including a specific stop for the mezzanine
level. Finally, openings are constructed in the masonry walls of
the 1986 Shipping Building to provide access to the mezzanine
level from the adjacent 1979 Shipping Building. Together, these
factors indicate that the Mezzanine System is integrated with,
and relates to, the operation or maintenance of the 1986 Shipping
Building.
Nevertheless, petitioner contends that the Mezzanine System
was designed to be flexible and that it will be removed in the
near future to allow for changes in the operation of the 1986
Shipping Building. The evidence, however, reveals that
petitioner did not change the Mezzanine System in any significant
manner during the 10 years following its installation.
Furthermore, petitioner estimates that the removal of the
Mezzanine System components will take six to eight people a
little over 1 month to accomplish. However, this estimate did
not account for the time and effort required to disconnect the
electrical wiring, communications cables, sprinkler systems, and
duct work connected to the Mezzanine System. We find that the
substantial time and effort involved in both the construction and
potential removal of the Mezzanine System, as well as the degree
of integration with the 1986 Shipping Building, further reflect
the permanent nature of the Mezzanine System.
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