---
kind: "section"
citation: "18 C.F.R. § 367.3940"
title: "18"
number: "367.3940"
heading: "Account 394, Tools, shop and garage equipment."
url: "https://uscodex.org/cfr/18/367.3940"
---

# §367.3940. Account 394, Tools, shop and garage equipment.

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

## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.