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A healthcare REIT had purchased a large portfolio of properties ranging from urgent care facilities, medical office buildings, and assisted living/nursing facilities. ETE was engaged by the energy supply consulting firm to review the billings, rate assignments, and sales tax status for all sites concurrent with energy procurement activities. The review uncovered several suboptimal rate assignments and sales tax exemption opportunities for assisted living facilities. In total, ETE’s bill audit and tariff optimization led to an annual cost reduction of approximately seventy thousand dollars.