The regulatory evaluation of the 2015 definitive regime focused on the potential safety benefits of rental and exchange obligations for road passenger carriers.  There was insufficient data and empirical evidence to establish a measurable quantitative link between leasing and exchange requirements for VCM carrying passengers and improved safety outcomes, such as reduced frequency and/or severity of accidents or lower frequency of infringements. As a result, FMCSA conducted a threshold analysis, also known as a break analysis, to estimate the reduction in falls that are expected to result from the 2015 Final Rule, so that the benefits of the rule can accurately offset the estimated costs of the rule. (e) the assets indicated in the lease. The rental agreement must clearly indicate which party is responsible for the removal of the device identification devices after the termination of the rental agreement and when and how these devices, which are not painted directly on the device, will be returned to the carrier. The lease must clearly indicate how the owner of the equipment will issue a receipt to the authorized carrier when the authorized carrier repossesses the equipment after the termination of the lease agreement, if the lease requires a receipt. The lease agreement must clearly state each party`s responsibility for the cost of fuel, fuel taxes, empty kilometres, permits of any type, tolls, ferries, adhesion and complementary service services, base plates and licenses, as well as all unused parts of these items. The rental agreement shall clearly indicate who is responsible for loading and unloading the land on and from the motor vehicle and, if applicable, the compensation to be paid for this service. Unless the infringement is due to the actions or omissions of the lessor, the authorised carrier shall bear the risks and costs of fines imposed on overweight and oversized trailers, where the trailer is preloaded, sealed or the cargo containerised, or where the trailer or connosation is otherwise outside the control of the lessor, and shall reimburse un duly authorised oversized and overweight loads, and to the lessor the fines paid by the lessor. . . .