Question:
Are units being carried by transport counters considered to be ATEC/AEC neutral? I checked in the UIC and I don’t see anything listed. This would be important if you wanted to form armored corps that contained motorized infantry units.

Answer:
See Rule 14I which details how movement counters work. Note that transport counters may not carry units during a combat phase, thus they have no effect upon AEC/ATEC calculations during combat phases.

LVTs and APCs may carry units during combat phases and their individual effects upon AEC/ATEC are clearly listed in the rules; that is: units carried by APCs are considered combat/motorized and mechanized and units carried by LVTs are considered combat/motorized.

Source:
TEM 53