Tagout means:

  1. Placement of a tagout device on a circuit or equipment that has been de-energized, in accordance with an established procedure, to indicate that the circuit or equipment being controlled may not be operated until the tagout device is removed; and
  2. (2) The employer ensures that:
  3. (A) tagout provides equivalent protection to the lockout, or (B) that lockout is infeasible and the employer has relieved, disconnected restrained and otherwise