§ 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]

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