StacksVerified U.S. regulatory reference

18 CFR §367.3930

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account must include the cost of equipment used for the receiving, shipping, handling, and storage of materials and supplies.
  2. (b)This account must include the following items:
    1. (1)Chain falls.
    2. (2)Counters.
    3. (3)Cranes (portable).
    4. (4)Elevating and stacking equipment (portable).
    5. (5)Hoists.
    6. (6)Lockers.
    7. (7)Scales.
    8. (8)Shelving.
    9. (9)Storage bins.
    10. (10)Trucks, hand and power driven.
    11. (11)Wheelbarrows.