The guideline defines exact and application-oriented duty classes to allow the determination of the regular costs of fork-lift trucks. In the guideline VDI 2695, the costs per year or per operating hour are divided into three categories depending on the duty. In the course of time, these categories have more and more often been applied to, and further developed for, other purposes as well, e.g. leasing, rental, full service, or immissions (TRGS 554). The guideline VDI 4461 brings these categories up to date and provides a systematic survey to facilitate the general applicability beyond individual special cases. Three examples serve to illustrate the practical application of the guideline.