Can ClampStar® installations be budgeted as a Capital...

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Classic Connectors USA

Tel.800-269-1462 Fax.800-311-9857 382 Park Ave., E., Mansfield, OH 44905

www.ClassicConnectors.com

CanClampStar®installationsbebudgetedasaCapitalExpenditure?

Yes,becauseClampStar®significantlyreduceswhole-spanwirereplacementcostandistheindustry’s only PERMANENT life extension solution forvirtually all overheadconductorsofany voltage class, and ClampStarcorrects, preserves, and maintains the electrical andmechanicalintegrityofnewandweatheredconductors,clamps,connectors,andstructurestobetter-than-newcondition.

Here’salistofIRSrequirementsforCapitalExpenditureclassification:

IRSRequirement ClampStar1 Improvementsthat"put"propertyinabetteroperatingcondition ✔2 Restoresthepropertytoa"likenew"condition ✔3 Additionofneworreplacementcomponentsormaterialsub-componentstoproperty ✔4 Additionofupgradesormodificationstoproperty ✔5 Enhancesthevalueofthepropertyinthenatureofabetterment ✔6 Extendstheusefullifeoftheproperty ✔7 Improvestheefficiencyoftheproperty ✔8 Improvesthequalityoftheproperty ✔9 Increasesthestrengthoftheproperty ✔10 Increasesthecapacityoftheproperty ✔11 Amelioratesamaterialconditionordefect ✔12 PlanofRehabilitationDoctrine ✔13 Adaptsthepropertytoanewuse Whenusedfor

ampacityupratesSources:IRSclarifiescapitalimprovementvs.repairexpense

InternalRevenueBulletin:2012-14WehighlyrecommendthatALLutilitiesidentifysplices,deadendsandsuspensionclampslocatedon critical lines and cover them with ClampStars. There's little reason to spend the additionalmoneyandtimetoevaluatetheconditionofsplicesincriticallocations.Inmostcases,it'scheaper,fasterandeasiertojustputClampStarsonthem.20yearsisalonglifeforanautomaticspliceonadistributionsystem,and40yearsisaneternity.Theywillnotlastforever!Ifanoverheadlinefallson a sidewalk, or area frequented by pedestrians, the likelihood of a fatal injury increasesexponentially.Examplesofcriticallinefeedsandwheretheymaybelocated:

Conventioncenters Shoppingmalls HospitalsRailroadcrossings Stadiums AirportsFreewaycrossings Schools/Playgrounds ChurchesRivercrossings PumpingStations EmergencyStations