In many cases, one or more units are joined together to form aisles in the stores. Check-out stands re set in place and plugged in to operate the motorized conveyor belts. Taxpayer also sells certain types of display cases, including bakery cases, deli cases, vegetable cases, meat cases and other type of refrigerated and frozen food display cases. Such cases can be joined together to form aisles within the store. Some of these cases are merely plugged in to an existing electrical supply, while others are connected to a condensing unit by copper tubing.
Taxpayer also sells modular walk-in coolers to both restaurants and supermarkets.
These coolers range in size from approximately 6 feet by 6 feet to as large as 15 feet by 20 feet. Such coolers are assembled from modular panels approximately 4 feet in width and 8 feet in height. Special panels are used for floors and ceilings and for the door to the cooler. To assemble such a cooler, panels are merely laid on the floor without any connection to the realty and fastened together using retractable latches built into the panels themselves. The walls and ceiling of the cooler are then added in the same fashion.