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A company should report its portfolio of trading securities at its fair value.
Compensating Fifth Wheel
A fifth wheel designed to articulate fore and aft, and side to side. Used to limit trailer torque effect transfer; the Holland Kompensator would be an example.
Aluminum Frame
An aluminum frame refers to the structural framework of a vehicle or equipment made from aluminum, known for being lightweight yet strong.
Pintle Hook
The standard coupling mechanism used in truck full-trailers. The function of a pintle hook is to engage to the drawbar eye, which itself is bolted to the tongue or drawbar assembly of the trailer.
Trailer Upper Coupler
The front part of a trailer that connects to the tractor or towing vehicle, typically encompassing the kingpin and associated mechanisms.
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