I did not remember ever seeing this term before I ran across it in the Commercial ACS.
B. Airworthiness Requirements
c. Kinds of Operation Equipment List (KOEL)
But it turns out that is described in AC 91-67 Minimum Equipment Requirements
The KOL specifies the kinds of operations (e.g., visual flight rules (VFR), instrument flight rules (IFR), day, or night) in which the aircraft can be operated. The KOL also indicates the installed equipment that may affect any operating limitation. Although the certification rules require this information, there is no standard format; consequently, the manufacturer may furnish it in various ways.
It turns out that this is part of the AFM in newer aircraft. I don’t fly airplanes with a serialized AFM, so I had never seen it before. The KOEL for a Cessna 172SP is pretty simple.
This is a portion of the KOEL from a Cessna 182T and is much more detailed. It has five pages of equipment with notes as to whether it is required for Day/Night and IFR/VFR.
KINDS OF OPERATIONS LIMITS
The Cessna 182T Nav Ill airplane is approved for day and night VFR and IFR operations. Flight into known icing conditions is prohibited.
The minimum equipment for approved operations required under the Operating Rules are defined by 14 CFR Part 91 and 14 CFR Part 135, as applicable.
The following Kinds of Operations Equipment List (KOEL) identifies the equipment required to be operational for airplane airworthiness in the listed kind of operations.