Dear LightingTaxDeduction.org,

If a building is used as both a warehouse and manufacturing facility, ASHRAE/IESNA 90.1-2001 appears to allow the building area method to be used separately for the warehouse portion and the manufacturing facility portion. Is it then the case that the tax deduction would be calculated separately for both areas of the building if the building area method is used—50% savings and $0.60/sq.ft. for the warehouse, and 25-40% savings and $0.30-$0.60/sq.ft. for the manufacturing facility?

Answer: The building areas could be addressed separately.

• Back to Main | Print this page