18 CFR § 367.3920
Account 392, Transportation equipment
April 15, 2021
(a) This account must include the cost of transportation vehicles used for service company purposes.
(b) This account must include the following items:
(1) Airplanes.
(2) Automobiles.
(3) Bicycles.
(4) Electrical vehicles.
(5) Motor trucks.
(6) Motorcycles.
(7) Repair cars or trucks.
(8) Tractors and trailers.
(9) Other transportation vehicles.