Recessed entry mats are eligible. Bolted-down auditorium type seating is eligible in a research and development facility. The life of these structures in relation to the term of the Authority mortgage is questionable, and, although their eligibility will be determined on a case by case basis their use is discouraged. Each case will be considered on an individual basis, and allowed if the room's use can be justified on a regular-use basis. Hot and cold rooms are eligible.
Incinerators are eligible.
The gauge of roof and sidewall panels, as well as the durability of finish coatings, will affect the term of the Authority mortgage. If they are portable or easily detachable, however, they are ineligible. Dumbwaiters are generally eligible. Freight elevators are eligible. A passenger elevator is eligible in a multi-floor research facility, but not if it merely serves a mezzanine or second floor office area.