TJOFLAT, Circuit Judge:
I.
The Miami Heart Institute is a research and medical center in Miami Beach, Florida. Sometime prior to 1981, the Institute decided to reconfigure its campus by replacing one of its older buildings — the fifty-three-year-old Mastronardi Pavilion — with a highrise tower, and three of its newer buildings with a parking garage. The project was completed in 1984. This dispute concerns the "useful life" to be assigned to...
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