We are purchasing hand dryers to eliminate paper waste, but since there are no EnergyStar rated hand dryers, would this count against us for our durable goods purchasing the performance period? I thought I had read that mechanical or electrical systems permanently attached or hard wired to the building were not counted as a durable goods purchase. For example, if we install a packaged HVAC unit on the roof, would this be counted as a durable good purchase.
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