Definition of item:
This class includes: - renting and operational leasing, without operator, of other machinery and equipment that are generally used as capital goods by industries: • engines and turbines • machine tools • mining and oilfield equipment • professional radio, television and communication equipment • motion picture production equipment • measuring and controlling equipment • other scientific, commercial and industrial machinery - renting and operational leasing of land-transport equipment (other than motor vehicles) without drivers: • motorcycles, caravans and campers etc. • railroad vehicles
This class also includes: - renting of accommodation or office containers - renting of animals (e.g. herds, race horses) - renting of containers - renting of pallets
This class excludes: - renting of bicycles, see 77.21 - renting of agricultural and forestry machinery and equipment, see 77.31 - renting of construction and civil engineering machinery and equipment, see 77.32 - renting of office machinery and equipment, including computers, see 77.33
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