2 cold water side Gait valves

[Fiveoboy11]

What is this? Y is there 2 on the cold side?

Can I cut them out and replace with one ball valve?

By the way the one closest to the tank won't turn

 

[voletl]

It looks like the valve that you can't turn services your water heater and the other Valve Services something upstairs.

 

[Fiveoboy11]

There is no upstairs. I'm pretty sure that's coming to the tank from outside thru the ceiling.

 

[SHEPLMBR]

One for the water heater and maybe the other is a hose bib shut off. Usually around here there is one at the main for one hose bib and one near or at water heater for the other. Don't know why, just is.