Manufacturing of narrow-gauge locomotives and vehicles; sales of special equipment; manufacturing of specialized equipment (excluding licensed specialized equipment manufacturing); sales of new automobiles; manufacturing of hand carts and animal-drawn vehicles; manufacturing of automotive parts and accessories; sales of material handling equipment; manufacturing of construction machinery; sales of construction machinery; manufacturing of specialized machinery for agriculture, forestry, animal husbandry, sideline fisheries; processing of mechanical parts and components; sales of hydraulic power machinery and components; manufacturing of mining machinery; sales of mining machinery; manufacturing of specialized water resource machinery and equipment; sales of mechanical equipment; sales of agricultural machinery; research and development of mechanical equipment; sales of non-highway leisure vehicles and parts.