What steps should you take to properly lockout and tagout electrical equipment and machinery?

To properly lockout and tagout electrical equipment and machinery, first identify all energy sources and the equipment involved. Next, shut down the equipment using the normal operating procedures, and then isolate it from its energy sources by turning off circuit breakers or disconnect switches. Apply lockout devices to prevent accidental re-energization and attach a tag that clearly indicates the lockout status and the person responsible for it. Finally, test the equipment to ensure it is de-energized before performing any maintenance or servicing.