NEC ECC: Is equipment a potential disallowed cost ?

NEC3 ECC (option E), clause 11.2. (25) gives items which could fall under disallowed cost. This clause specifically mentions: plant, materials and resources. Equipment (diggers, dumpers, temp works etc) is not mentioned, hence is unproductive equipment at risk of disallowed cost? I assume it is and is classed as “resources” ?

The term ‘resources’ is not defined and could include Equipment. Interestingly this bullet point could also include Plant and Materials as the caveat in the previous bullet point is different and relates to different circumstances.