Rotating items are typically included in lease/rental contracts because they can be tracked and managed as individual units with their own maintenance schedules and histories. Assets, especially those that have serial numbers or specific identifiers, can also be included as contract line items on lease/rental contracts given their tangible nature and the need for detailed tracking and management within the contract. Non-rotating assets, tools, and non-rotating items are less likely to be tracked in the same detailed manner required for lease/rental contracts.