Yes, the heavy equipment and attachments are sold or rented as one transaction with a total sales price. If a dealer sells an attachment as a separate transaction and that attachment does not meet the definition of heavy equipment, then it is not part of the dealer’s heavy equipment inventory. The part may be part of the dealer’s other personal property inventory. Some dealers have parts departments that the dealer renders and the appraisal district appraises as regular inventory under Tax Code Section 23.12.