Date
Inquiry
Are pews in a church classified as furniture if they are not permanently installed and therefore do not need to be included in credit calculations?
Ruling
The pews can be excluded from the calculations. The inclusion of wood costs for MRc7 calculations only include permanently installed materials. Furnishings (Division 12) are not required to be included in this if excluded from all other materials costs calculations. Applicable internationally.
Internationally Applicable
On
Campus Applicable
Off