18 CFR §367.3940

1. (a)This account must include the cost of tools, implements, and equipment used in construction, repair work, general shops and garages and not specifically provided for or includible in other accounts.
2. (b)This account must include the following items:
   1. (1)Air compressors.
   2. (2)Anvils.
   3. (3)Automobile repair shop equipment.
   4. (4)Battery charging equipment.
   5. (5)Belts, shafts and countershafts.
   6. (6)Boilers.
   7. (7)Cable pulling equipment.
   8. (8)Concrete mixers.
   9. (9)Drill presses.
   10. (10)Derricks.
   11. (11)Electric equipment.
   12. (12)Engines.
   13. (13)Forges.
   14. (14)Furnaces.
   15. (15)Foundations and settings specially constructed for equipment in this account and not expected to outlast the equipment for which provided.
   16. (16)Gas producers.
   17. (17)Gasoline pumps, oil pumps and storage tanks.
   18. (18)Greasing tools and equipment.
   19. (19)Hoists.
   20. (20)Ladders.
   21. (21)Lathes.
   22. (22)Machine tools.
   23. (23)Motor-driven tools.
   24. (24)Motors.
   25. (25)Pipe threading and cutting tools.
   26. (26)Pneumatic tools.
   27. (27)Pumps.
   28. (28)Riveters.
   29. (29)Smithing equipment.
   30. (30)Tool racks.
   31. (31)Vises.
   32. (32)Welding apparatus.
   33. (33)Work benches.