The owner or Master of a towing vessel that tows astern must keep records of the towline(s) that include all of the following information EXCEPT _________.

Correct Answer: Option A — an invoice showing the cost of the towline

46 CFR 164.72 requires towing vessels to maintain records of towline inspection, including initial breaking strength, history of loading, and service life in miles or hours. Financial data, such as purchase invoices, is irrelevant to the structural integrity and safety documentation required for regulatory compliance.