§  32.2114   Tools and other work equipment.

   This account shall include the original cost of special purpose
   vehicles and the original cost of tools and equipment used to maintain
   special purpose vehicles and items included in Accounts 2112 and 2113.
   This account shall also include the original cost of power-operated
   equipment, general purpose tools, and other items of work equipment.

   [ 64 FR 50007 , Sept. 15, 1999]