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TM 38-260
j. Elephant tools. Items of IPE with an acquisition cost of $250,000 or more, exclusive of numerical control
attachments.  They are usually long procurement and installation lead time tools (18 months), requiring building
alterations to install, and remove.
k. Excess IPE. Items of IPE which are not required by the owning DOD component, and which are not required
by DGSC to support current and future requirements of the DOD in accordance with the policies and procedures
contained in DOD Instruction 4215.18, Management of Defense-Owned Industrial Plant Equipment and DLAM 4215.1/AR
700-43.
l. Exercising or cycling. Operation of machine at no load to distribute lubricants and rotate bearings.
m. Historical record. A record or group of records on each item of IPE which accompanies the equipment on
transfer.
n. IPE accessory. A device identified to the basic unit of IPE which facilitates or enhances the operation but
which is not essential for its operation, such as remote control devices.
o. IPE auxiliary. Devices identified to the basic unit of IPE without which the basic unit cannot operate.
p. IPE material release order/shipping instructions. Shipping instructions issued by DGSC to direct shipment of
idle IPE will be by Military Standard Requisitioning and Issue Procedures (MNILSTRIP) documentation (DD Form 1348M;
DD Form 1348-1; or MILSTRIP teletype format).
q. Industrial Plant Equipment (IPE). That part of plant equipment with an acquisition cost of $15,000 or more
used for the purpose of cutting, abrading, grinding, shaping, forming, joining, testing, measuring, heating, treating, or
otherwise altering the physical, electrical, or chemical properties of materials, components, or end items entailed in
manufacturing/maintenance, supply, processing, assembly, or research and development operations.
r. Laid-away IPE. DOD-owned equipment (in contractors' plants, or in a military installation or activity) which
meets all the criteria for IPE, and is part of an approved Plant Equipment Package (PEP), and has been properly
preserved and processed for storage.
s.  Mechanical damage.  The damage resulting from any direct or indirect forces which may impair the
mechanical or operating function of IPE items. Some of the causes of physical and mechanical damage are improper
handling, improper storage, improper shipment, and vibration.
t. Metalworking machinery. A category of IPE consisting of power-driven, stationary machines in Federal Supply
Classes 3405, 3408, 3410 through 3419, 3422, and 3441 through 3449.
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