A materials handling equipment, with a hydraulic loading system and a demountable flatrack body, used to transport cargo such as fuel, water, containers, hospital shelters, MLRS pods, missiles and launchers, construction materials and command/control shelters, pallets of ammunition, bridging components; originally 'PLS' referred to a US equipment; a similar equipment is called 'Demountable Rack Off-loading and Pick-up System' (DROPS) in the UK, and, in France, 'systŠme ampliroll' et 'moyen de transport et de manutention' (MTM)