(26) Based on the examples, the IRS and Treasury seemingly accept that up to 20 percent of similar structural components of a building (e.g., up to 20 percent of the foundation, the walls, partitions, roof, or windows tested as separate UOPs
) or up to 20 percent of a building's "systems" (e.g., plumbing, electrical, fire protection and alarm system, HVAC, elevators, or escalators--again tested as separate UOPs
) can be replaced or repaired before a restoration has occurred.
They explored and assessed various types of hardware and software; bookmarked relevant Internet sites; evaluated Web sites; and used a listserv to share ideas, strategies and resources, while developing two UOPs
addressing state and national standards.