Code of Federal Regulations Title 49. Transportation 49 CFR § 1201.58 58 Miscellaneous equipment

(a) This account shall include the cost of automobiles, trucks and other highway equipment not used in revenue transportation service and not provided for elsewhere;  the cost of airplanes;  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 to the carrier.

(b) The cost of on and/or off-track automotive vehicles, which are permanently equipped with special-purpose machinery and used exclusively in maintenance of way and structures, shall be charged to account 37, Roadway machines.

LIST OF MISCELLANEOUS EQUIPMENT

Airplanes.

Automobiles.

Buses.

Emergency repair vehicles.

Road dollies.

Semi-trailers.

Tractors.

Trailers.

Trucks.

Wreckers.

LIST OF APPURTENANCES TO MISCELLANEOUS EQUIPMENT

Fire extinguisher.

Radio communication equipment.

Rigging equipment.

Tarpaulins.