| http://www.w3.org/ns/prov#value | - '' shall not include: (A) Hand tools; (B) machinery, equipment and tools used in maintaining and repairing any type of ma- chinery and equipment; (C) transportation equipment not used in the manufacturing, assembling, processing, furnishing, storing, warehousing or distributing process at the plant or facility; (D) office machines and equipment including computers and related peripheral equip- men
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