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Scenario 7-1 Etruscan Railing Company Makes Railing That Is Used in Sports

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Scenario 7-1
Etruscan Railing Company makes railing that is used in sports arenas, nursing home corridors,and many other places that are not as obvious. Its railing is moulded into bicycle racks. You may also see city governments using the railing to make walkways over ravines and creek banks safer for pedestrian traffic. Hospitals also use the railing in their physical therapy departments, to keep the lines straight in the hospital cafeteria, and to prevent patients from falling out of hospital beds.
-Refer to the scenario. Companies that make bicycle racks for bike safekeeping in public places receive the railing as 9-metre lengths of pipe. For these companies, how is Etruscan railing classified?


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