---
kind: "section"
citation: "18 C.F.R. § 367.3950"
title: "18"
number: "367.3950"
heading: "Account 395, Laboratory equipment."
url: "https://uscodex.org/cfr/18/367.3950"
---

# §367.3950. Account 395, Laboratory equipment.

- (a) This account must include the cost installed of laboratory equipment used for general laboratory purposes.
- (b) This account must include the following items:
  - (1) **Ammeters.**
  - (2) **Balances and scales.**
  - (3) **Barometers.**
  - (4) **Calorimeters-bomb, flow, recording types, and other similar items.**
  - (5) **Current batteries.**
  - (6) **Electric furnaces.**
  - (7) **Frequency changers.**
  - (8) **Galvanometers.**
  - (9) **Gas burning equipment.**
  - (10) **Gauges.**
  - (11) **Glassware, beakers, burettes, and other similar items.**
  - (12) **Humidity testing apparatus.**
  - (13) **Inductometers.**
  - (14) **Laboratory hoods.**
  - (15) **Laboratory standard millivolt meters.**
  - (16) **Laboratory standard volt meters.**
  - (17) **Laboratory tables and cabinets.**
  - (18) **Meter-testing equipment.**
  - (19) **Millivolt meters.**
  - (20) **Motor generator sets.**
  - (21) **Muffles.**
  - (22) **Oil analysis apparatus.**
  - (23) **Panels.**
  - (24) **Phantom loads.**
  - (25) **Piping.**
  - (26) **Portable graphic ammeters, voltmeters, and wattmeters.**
  - (27) **Portable loading devices.**
  - (28) **Potential batteries.**
  - (29) **Potentiometers.**
  - (30) **Rotating standards.**
  - (31) **Specific gravity apparatus.**
  - (32) **Standard bottles for meter prover testing.**
  - (33) **Standard cell, reactance, resistor, and shunt.**
  - (34) **Stills.**
  - (35) **Sulphur and ammonia apparatus.**
  - (36) **Switchboards.**
  - (37) **Synchronous timers.**
  - (38) **Tar analysis apparatus.**
  - (39) **Testing panels.**
  - (40) **Testing resistors.**
  - (41) **Thermometers—** indicating and recording.
  - (42) **Transformers.**
  - (43) **Voltmeters.**
  - (44) **Other testing, laboratory, or research equipment not provided for elsewhere.**
  - (45) **Other items of equipment for testing gas, fuel, flue gas, water, residuals, and other similar items.**

## 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.