DETAIL OF CLASSIFICATION ITEM

Classification: Classification of Products ver. 2008 (CZ-CPA)

Abbreviation: CZ-CPA_KL Version: 1 Validity: 01.01.2008 - 09.09.9999 Family: Products

Language version: EN

Classification level: 6

Item: 773911 - Rental and leasing services of railroad vehicles

Item's explanatory note:

This subcategory includes:
- rental and non-financial leasing of commercial rail transportation equipment, without operator, such as:
• locomotives and other rolling stock, subway cars, light rail equipment and streetcars

The leases in this product are those which are not structured to provide financing to the lessee. The rental and leasing service may include maintenance and repair services and insurance, damage waivers and warranties.

This subcategory excludes:
- providing loans to vendors and dealers to finance their inventories, see 64.19.25, 64.92.15
- providing leases which are structured to provide financing to the lessee, see 64.91.10
- insurance and damage waiver services sold separately, see 65.12.31
- maintenance and repair services of railroad transport equipment sold separately, see 33.17.11

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Correspondences:
Classification of Products ver. 2008 (CZ-CPA) - level 5 - Category	77391	Rental and leasing services of other machinery, equipment and tangible goods n.e.c.