(a) The fixed assets of the ASG are divided into the following 6 classes: I. Land; 2. Buildings; 3. Other structures and facilities; 4. Equipment under unit control; 5. Equipment under collective control; 6. Work in progress.
(b) The numbers appearing at the left in subsection (a) of this section are for identification purposes and constitute the first digit of each class in the property identification that appears in 10.0112.History: Rule 3-78, eff 17 Apr 78, 300 GASM Ch. 6 (part).