i need to know how to calculate horsepower of machinery as per Factory Act

Always there is a confusion in submitting the list of machinery to the Inspector of factories whether lights, fans, lifts, air conditioners need to be included or not. Though it is clearly mentioned installed machines including mobile equipment, we still need clarification on the same.
Is there any rule specified in Factories Act? If so, please let me know the section.

Light, fan Ac's are not machinery . mobile equipment is the machines which can be moved from place to place or used in moving the materials in the factory or outside.