If there is one device that causes more electrical issues in workplaces, it has to be electrical extension cords. There are few audits in our 20+ years of business where we did not find multiple concerns around the use of electrical extension cords. These issues generally center around either their IMPROPER use or the cords being damaged in some way.
One of our sources to write our findings comes from the International Fire Code (IFC), Chapter 6 : Building Services and Systems, specifically section 604.5 Extension cords, which states:
(emphasis by me)