NEC ECC: Would temporary sheet piles be classified as "Equipment" under Option C?

Would temporary sheet piles be classified as “Equipment” under NEC3 Option C?
or would they be classified as “Plant & Material”? The piles, if left in would be sacrificial, would this then mean they are part of the subcontract works? and therefore, Plant and materials??, or if they were taken out upon completion, would they be classified as Equipment?? Can you please advise on this position?

Temporary sheet piles are items of Equipment as they are not “intended to be included in the works” which is the definition of Plant and Materials at clause 11.2(12). Even if they are sacrificial, they aren’t part of the works, presumably the works would still function if they were removed.

See also clause 72 which provides a process for the Project Manager to allow sacrificial items of Equipment to be left behind.