Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.44 44 Shop machinery

This account shall include the cost of machinery and other apparatus in shops and engine houses, including the cost of special foundations and installation and cost of small hand tools necessary first to equip a shop.

LIST OF SHOP MACHINERY

Ash conveyors.

Air compressors.

Belting.

Blowers.

Boilers for furnishing power.

Boring machines.

Cars, motor.

Cars, push.

Cranes.

Drilling machines.

Drop tables.

Forges.

Framing machines.

Furnaces.

Grinding and polishing machines.

Hoists.

Hydraulic jacks.

Lathes.

Lifting magnets.

Metal chimneys.

Milling machines.

Motors.

Pipe cutting and threading machines.

Planers.

Pneumatic hammers.

Power equipment.

Punches.

Riveters.

Saws.

Shafting.

Shapers.

Slotters.

Stationary engines.

Steam hammers.

Vises.

Welding machines.

Woodworking machines.

Note A:  The cost of power-plant machinery and other apparatus for shop purposes, when located in distinct buildings, shall be included in account 45, “Power-plant machinery.”

Note B:  The cost of foundations other than those special to particular machines and other apparatus shall be included in the cost of the building and not in this account.