Reference List

i Charles Goulding, Jacob Goldman and Malcolm Thomas, Building Operating Management, For-profit and Government Hospitals Can Earn Tax Deductions for New Construction and Renovations, March 2010.  Available online at

ii  Charles R. Goulding, Jacob Goldman and Jennifer Pariante, Major Hospital Network Planning For Large Energy Cost Savings as of January 1, 2014, ETSI Publishing, April 2013.  Available online at

iii Charlie G. Goulding, Andressa Bonafe, and Rachelle Arum Corporate Business Taxation Monthly, LED Lighting and’HVAC HVAC Tax Aspects HVAC Tax Aspects of Energy-Efficient Hospitals, September 2013.

iv Anne Harding, Reuters Health, Hospital Infections Cost U.S. $10 Billion a Year, September 12, 2013.  Available online at

v Laura Rygielski Preston, Breath of FRESH AIR, Medical Construction & Design, January/February 2011.  Available online at

vi William G. Gurry, Proper Air Flow in Surgery: Protects Patients and The Bottom Line (HVAC), The Locomotive; a publication of The Hartford Steam Boiler Inspection and Insurance Company. Available online at

vii ibid

viii ibid

ix Jacob Goldman, Andrea Albanese and Charles G. Goulding, Office Buildings Use New January 1, 2014 HVAC Tax Incentives to Improve Energy Star Ratings, ETSI Publishing, January 2014.  Available online at