Reference List

[1] “The LED Lighting and Tax Aspects of Gym Facility Physical Fitness. Andrea Albanese, Raymond Kumar and Charles R. Gouldng. ETSI Publishing. May 2013. Available at: http://www.energytaxsavers.com/articles/LED-Lighting-Gym-Physical-Fitness

[2]“Inside Information.” Mary Helen Sprecher. Tennis Industry Magazine. March 2009. Available at: http://www.tennisindustrymag.com/articles/2009/03/13_inside_information.html

[3] “LSI Illuminates Indoor Tennis Facility with Indirect LED Lighting.” LEDs Magazine. January 23, 2015. Available at: http://www.ledsmagazine.com/ugc/2015/01/23/lsi-illuminates-indoor-tennis-facility-with-indirect-led.html

[4] “HVAC Drives Large Tax Deductions.” Raymond Kumar, Kenneth Wood and Charles R. Goulding. Corporate Business Taxation Monthly. July 2008. Available at: http://www.energytaxsavers.com/articles/HVAC-Drives-Large-Deductions