Section 367.3940 - Account 394, Tools, shop and garage equipment(a) This account must include the cost of tools, implements, and equipment used in construction, repair work, general shops and garages and not specifically provided for or includible in other accounts.(b) This account must include the following items: (3) Automobile repair shop equipment.(4) Battery charging equipment.(5) Belts, shafts and countershafts.(7) Cable pulling equipment.(15) Foundations and settings specially constructed for equipment in this account and not expected to outlast the equipment for which provided.(17) Gasoline pumps, oil pumps and storage tanks.(18) Greasing tools and equipment.(25) Pipe threading and cutting tools.