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Yes, it is. When your company enters into a leasing agreement with another carrier (owner-operator), your company becomes the Authorized Carrier Lessee (see the definition in 376.2) and becomes responsible for the safe operation of the vehicle for the duration of the lease (376.12(c)). This also means that the driver of this vehicle must be admitted to your drug and alcohol testing program, and your company must create a DQ file on him/her. The vehicle must also be marked as stated in 390.21 with “[Your Company Name], [Your company USDOT number].”