Lockout/Tagout Standard Operating Procedure (SOP) Develop an Occupational Safety and Health Administration (OSHA)-compliant Standard Operating Procedure (SOP) for workers to follow when performing work on a piece of energized equipment. Include the citation(s) from 29 CFR 1910.147 for each step of the procedure. Your SOP should identify applicable provisions in Subpart J and assign responsibilities for each task that is required to be performed. In addition to your SOP, discuss the lockout/tagout standard. If you do not have access to a piece of machinery or equipment that would fall under OSHA′s lockout/tagout standard, you can research a piece of equipment that has more than one energy source such as a hard-wired industrial air compressor and use that as your example for the assignment.