Presente nted d by: Jeff Besel, PE, LEED AP Alex Bagne, JD, CPA, MBA, CCSP ASCSP SP Annual ual Confer ferenc ence New Orleans, Louisiana November 25, 2019
▪ Jeff ff Bese sel, PE CET, LEED AP is an Electrical Project Manager and the Electrical Office Manager in the Minneapolis Office. Jeff has 20 years of experience in the industry and is a licensed Profession Engineer (PE) in nine states. He’s had the opportunity to be involved in a diverse range of electrical design projects. He graduated with a Bachelor of Science in Architectural Engineering, specializing in Electrical Engineering from Kansas State University. Jeff is a member of the National Fire Protection Association (NFPA), a NFPA Technical Committee member, Automatic Fire Alarm Association member (AFAA), and is the current president of the Minnesota Automatic Fire Alarm Association (MNAFAA). – Phone: 612-249-5586 / Email: Jeff.Besel@OberNel.com ▪ Alex ex Bagne gne is the President of ICS Tax, LLC (ICS). Alex earned a BSBA in accounting from The Ohio State University, a MBA from the University of Minnesota, and a JD from the Tulane University Law School in New Orleans, Louisiana. Alex is a licensed attorney, a CPA, and a Certified Member of the American Society of Cost Segregation Professionals. – Phone: 216-870-0742 / Email: alexb@ics-tax.com 2
▪ Electrical systems present a challenge to cost segregation professionals, as these systems are complex, are often not fully visible during site inspection, and have different tax treatments. ▪ Upon completion of the course, you’ll be able to: ▪ Understand the basics of electrical systems ▪ Discuss tax law involving electrical systems ▪ Know how to segregate electrical systems. 3
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▪ Voltage, measured in Volts (V) ▪ Potential difference between two points – electrical force ▪ Current, measured in amperes/amps (A) ▪ Net flow of electrons ▪ Power, measured in watts (W) ▪ Work done per unit time ▪ Energy, measured in WH or kWH ▪ Power used over unit time 5
▪ Ohm’s Law: Watts(W) = Volts(V) * Amps(A) ▪ W = V x A ▪ Example: 1000W refrigerator at 120V is 8.3A. ▪ Voltage and Amps are Inversely Related – As Voltage Decreases, Amperes Increase Volts Amps 6
AC vs. DC ▪ Alternating Current (AC) ▪ Direction of current alternates based on a set frequency ▪ Magnitude (Voltage) and Frequency ▪ 60 Hertz (Hz) in US, 50Hz in other parts of the world ▪ Direct Current (DC) ▪ Current flows in one direction only 7
▪ High/Medium Voltage vs. Low Voltage ▪ Utility Distribution and Main Building Service Power ▪ >600V vs. 600V ▪ High Voltage vs. Low Voltage ▪ Internal Building Distribution Power ▪ 480/277V vs. 208/120V ▪ High Voltage vs. Low Voltage ▪ Electronic Equipment Power ▪ ≥120V vs. 12V DC 8
▪ The higher the voltage the easier for power transmission ▪ Utility power is transmitted at high voltages ▪ Ultra-High Voltage(1,100,000V) ▪ Extra-High Voltage ▪ Hight Voltage ▪ Medium Voltage ▪ Low Voltage(<600V) 9
▪ 3-phase power is easier to balance ▪ Each phase is 120˚ out of sync ▪ Sum of all three phases is 0 (zero) ▪ Creates a balanced load 10
Voltages Types ▪ Line to neutral (single phase) ▪ Line to line (single phase) ▪ Line to line to line (three phase) Voltage Systems ▪ 480Y/277V – 3-phase/4-wire ▪ 208Y/120V – 3-phase/4-wire ▪ 120/240V – single phase/3-wire ▪ 240∆/120 – 3-phase/4-wire high leg 11
▪ Utility service and transformer (pad mount/oil filled) ▪ Main switchboard (MSB) ▪ Generators, ATS, and emergency panels ▪ High voltage panels and distribution boards ▪ Transformers (dry-type) ▪ Low voltage appliance panels ▪ Disconnects ▪ Motor starters/VFDs ▪ Circuit breakers ▪ Fuses 12
▪ Utility transformer ▪ Usually provided by utility ▪ Underground service lateral ▪ By owner ▪ Primary vs. Secondary metering service 13
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▪ Aligns (parallels) input power from multiple generators into a synchronized output. 19
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▪ Switches between normal and alternate/emergency power sources. 21
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▪ Transforms from 480V to 208/120V 23
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▪ Receptacles ▪ GFI receptacles ▪ USB ▪ Tamper resistant ▪ Special purpose receptacles 26
▪ Light level based on IES (Illuminating Engineering Society) standards. ▪ Dependent on occupancy type, age of occupants, precision of activity ▪ Intensity measured in foot-candles (FC), light per area. 27
▪ Properly designed lighting can make or break an architecturally well designed space. ▪ Lighting is very subconscious and creates a feeling without the occupant being aware of why. ▪ Selection based on form and function. 28
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▪ Required as part of Energy Codes ▪ Occupancy/vacancy sensors (auto on/off) ▪ Daylighting zones (via interior photocell) ▪ Control stations/switches 30
▪ Requires photocell, time clock, and occupancy sensor control 31
▪ Data ▪ Cat 6 cabling. Copper voice cabling not used anymore – everything is IP. ▪ Data rooms ▪ Wireless access points (WAPs) 32
▪ Paging systems ▪ Sound reinforcement ▪ Clocks (GPS) ▪ Access control ▪ Video surveillance 33
▪ Dependent on occupancy type of building and quantity of occupants ▪ Initiation ▪ Smoke detectors, heat detectors, sprinkler/water flow. ▪ Notification ▪ Strobes, horn, speakers (voice evacuation) ▪ Offsite to central station monitoring ▪ Special functions ▪ Elevator recall, HVAC shutdown/control, door release, smoke evacuation, fire protection monitoring 34
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Asset Description Property Recovery Type Period Electrical Hook-ups Includes electrical outlets of general applicability and § 1250 39 years (includes duplex, fourplex, accessibility located in Accounting and Administrative junction box, conduit/wiring Offices, Ballrooms, “Back of House” areas, Pre -function and allocation of panels) areas, and Support areas (such as shop areas, engineering and construction offices). Includes but is not limited to outlets connected to copy machines, fax machines, personal computers, break rooms, coffee rooms, lounges, etc. Includes electrical outlets located in hotel guest rooms and § 1250 39 years guest bathrooms of general applicability and accessibility (includes bathroom GFI outlet). 36
Asset Description Property Recovery Type Period Electrical Hook-ups Includes electrical outlets specifically associated to § 1245 7 years (includes duplex, fourplex, particular items of machinery and equipment located in the (79.0 junction box, conduit/wiring Casino area. Includes ATM machines, slot machines, and Recreation) and allocation of panels), other gaming related equipment. Cont’d Includes electrical outlets specifically associated to a § 1245 5 years particular item of machinery or equipment located in (57.0 Conference Rooms, Guest Rooms, Public Facility areas, Distributive Meeting Rooms, and Support Areas , but not in the Trades and Casino/Theater area. Examples include equipment in Services) Exercise rooms, ice machines, vending machines, audio visual equipment, televisions (and the riser conduit and wiring), garbage disposals, refrigerators, and workbenches. 37
Asset Description Property Recovery Type Period Exit Signs Signs posted along exit routes that indicate the direction of § 1250 39 years travel to the nearest exit. These signs typically read "EXIT" and may have distinctive colors, illumination, or arrows indicating the direction to the exit. Kitchen Equipment Hook- Encompasses the electrical distribution system of the § 1245 5 years ups kitchen. Refer to the industry directive for Restaurants - (57.0 Kitchen Equipment Hook-up. Distributive Trades and Services) 38
Asset Description Property Recovery Type Period Light Fixtures - Interior Includes lighting such as recessed and lay-in lighting, night § 1250 39 years lighting, and exit lighting, as well as decorative lighting fixtures that provide substantially all the artificial illumination ( primary source of lighting). Includes guest room lighting, wall sconces (bathroom, guest room, and hallway), hallway chandeliers, and all electrical connections associated with these fixtures, such as power junction boxes, riser conduit, and wiring. Includes decorative light fixtures such as chandeliers, wall § 1245 7 years sconces, down lighting, neon lighting, column lights which (79.0 are decorative in nature and not necessary for the operation Recreation) of the building and located in the Casino area plus cost of all wiring and electrical connections associated with these fixtures. 39
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