7739 Renting and leasing of other machinery, equipment and tangible goods n.e.c.


Corresponding CPA codes

  • 77.39.1 Rental and leasing services of other machinery, equipment and tangible goods n.e.c.
  • 77.39.11 Rental and leasing services of railroad vehicles

    This subcategory includes:

    • rental and non-financial leasing services 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
  • 77.39.12 Rental and leasing services of containers

    This subcategory includes:

    • rental and leasing of intermodal containers
  • 77.39.13 Rental and leasing services of motorcycles, caravans and campers

    This subcategory includes:

    • rental, leasing or hiring services concerning motorcycles, caravans and campers without drivers

    This subcategory excludes:

    • rental, leasing or hiring services of public-transport-type passenger vehicles with operator, see 49.39.31
    • rental, leasing or hiring services of bicycles, skis, see 77.21.10
  • 77.39.14 Rental and leasing services of telecommunications equipment

    This subcategory includes:

    • rental, leasing or hiring services of telecommunications equipment without operator: • commercial radio, television and telecommunications equipment • telephones, fax machines, pagers and cellular telephones
  • 77.39.19 Rental and leasing services of other machinery and equipment without operator and tangible goods n.e.c.

    This subcategory includes:

    • rental, leasing or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry, without operator, such as: • engines and turbines • machine tools • mining and oil field equipment • coin-operated gambling machines • exhibition material • motion picture production equipment • professional, scientific measuring and control apparatus • other commercial and industrial machinery

    This subcategory also includes:

    • rental services of accommodation or office containers
    • rental services of animals (e.g. herds, race horses)
    • rental services of pallets

    This subcategory excludes:

    • rental, leasing or hiring services concerning agricultural and forestry machinery and equipment without operator, see 77.31.10
    • rental, leasing or hiring services concerning construction and civil engineering machinery and equipment without operator, see 77.32.10
    • rental, leasing or hiring services concerning office machinery, furniture and equipment without operator, see 77.33.11
    • rental, leasing or hiring services concerning computers, without operator, see 77.33.12