Are technology systems such as TMS platforms and tracking software considered carrier assets?

Yes. Technology infrastructure — Transport Management Systems, depot scanning equipment, real-time tracking platforms, and route optimisation software — is a recognised carrier asset category alongside rolling stock and fixed infrastructure. The practical consequence: carriers that own and operate integrated TMS and scanning infrastructure generate a tracking event at every depot touchpoint, producing a complete shipment timeline. Carriers that rely on third-party tracking systems produce less consistent event data, which shows up as gaps between scan points in the tracking record available to the shipper.