Have you any trailer operating costs please?
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It is not the usual practice to keep separate trailer costs though there are companies which do so. These are usually organizations with large number of trailers — often special-purpose types — having a high ratio of trailers to prime movers.
Commercial Motor Tables of Operating Costs include average costs for articulated units but these are presented as relating to one tractive unit and one trailer combined. It should not be very difficult, however, to isolate separate costs for each unit because trailer costs will involve only the rents and rates, and interest factors in the standing costs and tyres and maintenance in the running costs.
If you are referring to drawbar trailers, then the Tables do include separate costs for these units.