Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.55 55 Highway revenue equipment

(a) This account shall include the cost of highway vehicles used in revenue transportation service, including pickup and delivery service, substitute line-haul service, and TOFC/COFC service;  also the cost of appurtenances (such as radio communication equipment) necessary to equip them for service, and the inspection and transportation costs and charges required for delivery of the vehicles into the carrier's revenue service.

(b) Records shall be maintained to identify the carrier's investment in the following equipment, including appurtenances:

LIST OF HIGHWAY REVENUE EQUIPMENT

Bogies.

Buses.

Chassis.

Containers.

Semi-trailers.

Tractors.

Trailers.

Trucks.

LIST OF APPURTENANCES TO HIGHWAY REVENUE EQUIPMENT

Fire extinguishers.

Heating units.

Radio communication equipment.

Refrigeration units.

Rigging equipment.

Road dollies.

Tarpaulins.

Note:  The cost of trucks and tractors, which are used exclusively at TOFC/COFC terminals for loading and unloading trailers and containers on and from flat cars shall be charged to account 25, “TOFC/COFC terminals.”