Which of the following is NOT considered covered equipment under the B and M policy?

Under a Boiler and Machinery (B&M) insurance policy, the definition of covered equipment typically encompasses specific types of machinery and devices related to pressure and operation systems, such as boilers, turbines, and machinery associated with the manufacturing process.

Vehicles and aircraft are generally excluded from coverage under B&M policies because they are insured under separate automobile or aviation insurance policies. These types of equipment are commonly classified differently due to the distinct risks and regulatory requirements associated with them, which do not align with those covered by typical B&M policies.

In contrast, parts of pressure equipment that are not under internal pressure, insulating materials, and buried vessels or pipes are more aligned with the types of risks that B&M insurance is designed to cover, as they pertain to the operation and maintenance of machinery systems. Therefore, vehicles and aircraft stand out as not fitting within the purview of covered equipment under a B&M policy.