Hello!
Newbie here. I have been searching for COA for transportation or a good general guide. This site is incredible!
My husband just started a van expediting/delivery business in Texas, USA.
Trying to find the appropriate COA - Assets - for a service vehicle. Would that be PPE/Machinery and Equipment?
Thank you!
Kat
Hello, glad you find it useful.
Yes. transportation equipment has its own dedicated section Good luck on your new venture.
| Transportation equipment | 1.5.3.2.1 |
| Vehicles | 1.5.3.2.1.1 |
| Trucks | 1.5.3.2.1.1.1 |
| Light duty trucks | 1.5.3.2.1.1.1.1 |
| Heavy duty trucks | 1.5.3.2.1.1.1.2 |
| Truck trailers | 1.5.3.2.1.1.1.3 |
| Automobiles | 1.5.3.2.1.1.2 |
| Cars | 1.5.3.2.1.1.2.1 |
| Pickups and SUVS | 1.5.3.2.1.1.2.2 |
| Electric and hybrid vehicles | 1.5.3.2.1.1.2.3 |
| Maritime | 1.5.3.2.1.1.3 |
| Ships, vessels and tugs | 1.5.3.2.1.1.3.1 |
| Platforms and barges | 1.5.3.2.1.1.3.2 |
| Railroad | 1.5.3.2.1.1.4 |
| Cars and locomotives | 1.5.3.2.1.1.4.1 |
| Rails and rail infrastructure not classified as machinery | 1.5.3.2.1.1.4.2 |
| Air transportation | 1.5.3.2.1.1.5 |
| Passenger aircraft | 1.5.3.2.1.1.5.1 |
| Cargo aircraft | 1.5.3.2.1.1.5.2 |
| Executive aircraft | 1.5.3.2.1.1.5.3 |
| Flight systems | 1.5.3.2.1.1.5.4 |
| Construction | 1.5.3.2.1.1.6 |
| Bulldozers, excavators, backhoes | 1.5.3.2.1.1.6.1 |
| Plows, scrapers, compactors, graders, pavers | 1.5.3.2.1.1.6.2 |
| Drills and drilling not classified as energy | 1.5.3.2.1.1.6.3 |
| Other transportation equipment | 1.5.3.2.1.1.7 |
| Shipping containers | 1.5.3.2.1.1.7.1 |
| Reusable returnable containers or pallets | 1.5.3.2.1.1.7.2 |
| Other shipping related equipment | 1.5.3.2.1.1.7.3 |
This pairs up with the associated deprecition expense acocunts
| Transportation equipment | 5.1.4.2.3.2.1 |
| Vehicles | 5.1.4.2.3.2.1.1 |
| Trucks | 5.1.4.2.3.2.1.1.1 |
| Light duty trucks | 5.1.4.2.3.2.1.1.1.1 |
| Heavy duty trucks | 5.1.4.2.3.2.1.1.1.2 |
| Truck trailers | 5.1.4.2.3.2.1.1.1.3 |
| Automobiles | 5.1.4.2.3.2.1.1.2 |
| Cars | 5.1.4.2.3.2.1.1.2.1 |
| Pickups and SUVS | 5.1.4.2.3.2.1.1.2.2 |
| Electric and hybrid vehicles | 5.1.4.2.3.2.1.1.2.3 |
| Maritime | 5.1.4.2.3.2.1.1.3 |
| Ships, vessels and tugs | 5.1.4.2.3.2.1.1.3.1 |
| Platforms and barges | 5.1.4.2.3.2.1.1.3.2 |
| Railroad | 5.1.4.2.3.2.1.1.4 |
| Cars and locomotives | 5.1.4.2.3.2.1.1.4.1 |
| Rails and rail infrastructure (not classified as machinery) | 5.1.4.2.3.2.1.1.4.2 |
| Air transportation | 5.1.4.2.3.2.1.1.5 |
| Passenger aircraft | 5.1.4.2.3.2.1.1.5.1 |
| Cargo aircraft | 5.1.4.2.3.2.1.1.5.2 |
| Executive aircraft | 5.1.4.2.3.2.1.1.5.3 |
| Flight controls | 5.1.4.2.3.2.1.1.5.4 |
| Construction equipment | 5.1.4.2.3.2.1.2 |
| Bulldozers, excavators, backhoes | 5.1.4.2.3.2.1.2.1 |
| Plows, scrapers, compactors, graders, pavers | 5.1.4.2.3.2.1.2.2 |
| Drills and drilling | 5.1.4.2.3.2.1.2.3 |
| Other transportation equipment | 5.1.4.2.3.2.1.3 |
| Shipping containers | 5.1.4.2.3.2.1.3.1 |
| Reusable returnable containers or pallets | 5.1.4.2.3.2.1.3.2 |
| Other shipping related equipment | 5.1.4.2.3.2.1.3.3 |