Plant equipment.

Plant equipment. Personal property of a capital nature (including equipment, machine tools, test equipment, furniture, vehicles, and accessory and auxiliary items) for use in manufacturing supplies, in performing services, or for any administrative or general plant purpose. It does not include special tooling or special test equipment.

Source

32 CFR § 273.3

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Scoping language

Unless otherwise noted, these terms and their definitions are for the purpose of this subpart.

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