Equipment Restrictions. RoG Definitions, Equipment, Appendix I C and Appendix III and IV.  Revised 2014-12-21. 
From RoG Definitions, Equipment: "Equipment is anything used, worn or carried by the player or anything carried for the player by his partner or either of their caddies, except any ball he has played at the hole being played and any small object, such as a coin or a tee, when used to mark the position of a ball or the extent of an area in which a ball is to be dropped. Equipment includes a golf cart, whether or not motorised.
Note 1: A ball played at the hole being played is equipment when it has been lifted and not put back into play.
Note 2: When a golf cart is shared by two or more players, the cart and everything in it are deemed to be the equipment of one of the players sharing the cart.
If the cart is being moved by one of the players (or the partner of one of the players) sharing it, the cart and everything in it are deemed to be that players equipment. Otherwise, the cart and everything in it are deemed to be the equipment of the player sharing the cart whose ball (or whose partners ball) is involved." 
More information is avaible at the R&A web site http://www.randa.org/en/Equipment.aspx
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2014-12-21 15:01