FEMA publishes equipment rates applicable on a national basis. FEMA's rate schedule includes any item powered by fuel or attached to any item powered by fuel. FEMA develops equipment rates based on all costs associated with ownership and operation of equipment, with the exception of operator labor.

FEMA equipment rate components include:

• Depreciation
• Overhead
• Equipment overhaul (labor, parts, and supplies)
• Maintenance (labor, parts, and supplies)
• Lubrication
• Tires
• Ground engaging component (if applicable)
• Fuel

Because the rates include maintenance costs, a mechanic's labor costs to maintain Applicant-owned equipment are ineligible.