LOCKOUT is a more effective means of ensuring the de-energization of equipment; it is the preferred method because lockout-based safety programs are less susceptible to human error, and tagout devices have INHERENT PHYSICAL LIMITATIONS. Therefore, if the energy isolating device is capable of being locked out, the standard requires LOCKOUT unless the employer can demonstrate that a tagout system will provide Full Employee Protection (“Tags Plus”) — i.e., a level of protection that is equivalent to that provided by the lockout.