Reused furniture from old office

Since you are not buying the salvaged goods through a middle-man, the location of the office building from which you are salvaging them should be considered the point of extraction AND manufacture. Your method, while more conservative, doesn't fit the language of the credit and actually penalizes you needlessly.

Correct: "Use the location from which they were salvaged as the point of extraction" - They are salvaged from your existing building (7 miles away) "Use the location of the salvaged goods vendor as the point of manufacture" - They are coming directly from the old office and not through an intermediate warehouse or distributor (7 miles away) We are working on a CI project right now that has a very similar situation and this is the approach we are taking. The tenant is relocating from another building just a few blocks away and reusing most of their existing systems furniture. I'll let you know if we run into any issues during our review...

Hi Patrick/Lauren, Just wanted to know if you guys had any comments back from GBCI on your apporach mentioned above?

Hi Patrick and Lauren, I am also working on a project in a similar situation (re-using furniture from the same location as the project). Was your approach to 'extraction and manufacturing' points for re-used furniture outlined above accepted during review? Thanks, Pat