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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>Has anyone run a baseline building for a retrofit building to qualify a business owner for the Section 179D tax deduction? It seems simple enough to model the existing building based on ASHRAE 90.1 standards. Has anyone found any potential “hiccups” along the way that has prevented the up to $1.80/sq tax deduction aside from the obvious of not meeting the energy upgrade percentage? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Here’s my main concern. I have a cabinet manufacturer customer who has a 100,000sf metal building that is roughly 30% wood working or manufacturing, 65% warehouse storage and 5% office space. 95% of this facility is heated only. Do I have to include cooling in the baseline from ASHRAE 90.1 system 5 on appendix G, table G3.1.1.A? The only upgrades we are proposing are to take out the air rotation unit and radiant tube vacuum systems and a few other minor items. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Any advice would help. Thanks in advance. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Tom Mickley<o:p></o:p></p><p class=MsoNormal>Mechanical Engineer CEM<o:p></o:p></p><p class=MsoNormal>The K Company<o:p></o:p></p><p class=MsoNormal>Cell 330-760-3994<o:p></o:p></p><p class=MsoNormal>Office 330-773-5125<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>