(Mat Hand) The activity involved in lifting, transporting, and depositing material. Note: In manual handling of materials, a variety of hand or hand-operated accessories may be used, such as hooks, bars, jacks, handtrucks, dollies, and wheelbarrows. Mechanical materials handling involves mechanized devices or equipment, such as hoisting apparatus, conveyors, elevators, railways, powered industrial trucks, as well as ropes, slings, and chains