This account must include the cost of equipment used for the receiving, shipping, handling, and storage of materials and supplies.
This account must include the following items:
Chain falls.
Counters.
Cranes (portable).
Elevating and stacking equipment (portable).
Hoists.
Lockers.
Scales.
Shelving.
Storage bins.
Trucks, hand and power driven.
Wheelbarrows.
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