Power leads that detach from an appliances, such as the IEC lead from the PC, the lead is tested on its own as a separate item. This is because the lead could be faulty, which would affect the results of the PC test, but also as the lead or PC could be moved and be used attached to a different appliance or lead. The lead is considered to be an appliance on its own.  

When counting how many items for testing you have, remember to count the leads.