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Contents

Caterpillar Military Audit

1. STRATEGIC OVERVIEW AND AUDIT MANDATE

1.1 Operational Objective and Scope of Inquiry

This forensic audit was commissioned to evaluate the depth, nature, and operational consequences of Caterpillar Inc.’s involvement with the Israeli military-industrial complex. The mandate requires a rigorous distinction between incidental commercial association—common in globalized supply chains—and meaningful military complicity, defined as the provision of material support that sustains, enables, or enhances the capabilities of the Israel Defense Forces (IDF) to conduct occupation, surveillance, and combat operations in the Occupied Palestinian Territories (OPT).

The inquiry is structured around four primary vectors of forensic interest:

  1. Direct Contracting and Foreign Military Sales (FMS): The examination of government-to-government procurement channels that bypass civilian markets to supply weaponized hardware directly to the IDF.
  2. Platform Weaponization and Robotics: The analysis of how dual-use engineering chassis (specifically the D9 bulldozer and skid-steer loaders) are transformed into frontline combat systems and autonomous robotic weapons (UGVs).
  3. Logistical Sustainment and Personnel Integration: The investigation into the “Zoko Mechanism,” whereby Caterpillar’s authorized distributor creates a seamless bridge between corporate technical expertise and military combat maintenance units.
  4. Infrastructure of Control: The assessment of Caterpillar’s role in sustaining the physical architecture of occupation, including power generation for detention centers, engines for naval blockade enforcement, and earthmoving equipment for settlement expansion and punitive home demolitions.

1.2 The Logistics of Complicity: Defining the Threshold

In defense logistics, “complicity” is not merely a legal term but an operational reality. It is measured by the degree of dependency the military force places on a specific vendor. If a vendor supplies a product that is easily substitutable (e.g., office paper), the complicity is low. If a vendor supplies a platform that shapes military doctrine, requires specialized training, and relies on proprietary supply chains for sustainment during combat, the complicity is systemic.

This audit posits that Caterpillar Inc. has crossed the threshold from a commercial vendor to a strategic sustainment partner. The evidence suggests that the IDF’s urban warfare doctrine in Gaza and the West Bank is predicated on the capabilities of the Caterpillar D9 armored bulldozer. Without this specific asset, the IDF’s ability to breach fortified urban terrain, neutralize improvised explosive devices (IEDs), and reshape the battlefield topography would be fundamentally compromised. Furthermore, the integration of Caterpillar propulsion systems into the naval fleet creates a parallel dependency for the enforcement of the maritime blockade.

The following report synthesizes intelligence from financial filings, military procurement records, operational reports from the 2023–2024 Gaza conflict, and technical specifications of retrofitted hardware to provide an exhaustive account of this relationship.

2. THE D9 ARMORED BULLDOZER: DOCTRINAL INTEGRATION AND WEAPONIZATION

2.1 The “Doobi” Variant: From Earthmover to Siege Engine

The Caterpillar D9 crawler tractor is the primary platform upon which the IDF Combat Engineering Corps (Yahalom and general combat engineering battalions) bases its heavy breaching capabilities. While the base unit is manufactured in the United States (typically in East Peoria, Illinois), its arrival in Israel marks the beginning of a radical transformation process that converts a piece of civilian infrastructure equipment into a main battle tank equivalent in terms of survivability and lethality.

2.1.1 The Retrofitting Industrial Complex

The conversion of the D9 is not an ad-hoc field modification but a sophisticated industrial process involving a triad of entities: Caterpillar (as the OEM provider of the chassis and powertrain), Zoko Enterprises (the local logistical handler), and state-owned defense contractors like Israel Aerospace Industries (IAI), Israel Military Industries (IMI), and increasingly, Elbit Systems.1

The resulting variant, known in the IDF as the “Doobi” (Teddy Bear), incorporates a specialized armor kit designed to withstand threats that would destroy standard military vehicles. This kit includes:

  • Armored Cabin: The standard operator cabin is replaced with a blast-resistant, bulletproof enclosure capable of protecting the two-man crew (operator and commander) from sniper fire, heavy machine guns, and shrapnel.
  • Slat (Cage) Armor: To counter the threat of Rocket-Propelled Grenades (RPGs) and anti-tank guided missiles (ATGMs), the D9 is fitted with extensive slat armor. This statistical armor functions by disrupting the shaped-charge warhead of an incoming projectile before it detonates against the main hull, preventing hull penetration.1
  • Weaponization: Unlike civilian variants, the IDF D9 is equipped with pintle mounts for 7.62mm machine guns and smoke grenade launchers, allowing the crew to engage infantry and provide self-screening smoke during breaching operations.1
  • Active Protection Integration: In a significant escalation of capability, Elbit Systems was awarded a contract in 2019 to install the “Iron Fist” Active Protection System (APS) on the D9 fleet. This system uses radar to detect incoming missiles and launches a counter-munition to intercept them, a technology typically reserved for high-value Main Battle Tanks (MBTs) like the Merkava. This investment confirms the D9’s status as a high-value combat asset rather than a disposable support vehicle.1

2.1.2 Tactical Doctrine: “Opening the Axis”

The D9 is not used primarily for construction in the military context; it is used for “kinetic engineering.” In the dense urban environments of Gaza (e.g., Shuja’iyya, Khan Yunis, Jabalia), the D9 is the lead vehicle in the armored column. This tactic, known as “opening the axis,” involves the D9 driving ahead of tanks and APCs to:

  1. Detonate IEDs: The sheer weight of the D9 and its durable blade allow it to trigger pressure-plate IEDs and absorb the blast, clearing a safe path for the more vulnerable Namer and Eitan APCs following behind.4
  2. Physical Erasure: To avoid ambushes from alleyways and booby-trapped buildings, the D9s often drive through structures rather than around them, widening roads by demolishing the front facades of residential buildings. This tactic, while effective for force protection, results in the systematic destruction of civilian infrastructure on a massive scale.5
  3. Subterranean Warfare: The D9s are used to expose tunnel shafts and collapse tunnel networks by shifting massive volumes of earth, effectively sealing combatants and potentially hostages underground.5

2.2 The “Panda” Program: Caterpillar as the Chassis of Robotic Warfare

A critical finding of this audit is the transition of the D9 platform from manned to unmanned operations. This shift represents a deepening of complicity, as it lowers the political threshold for deploying heavy engineering assets by removing the risk of operator casualties.

2.2.1 The Autonomous Shift

In 2018, the IDF began deploying the “Panda,” a remote-controlled version of the D9T. Produced by IAI, the Panda utilizes the standard Caterpillar D9T chassis but integrates a robotic control kit that allows it to be operated from a command vehicle or a protected bunker kilometers away.1

  • Operational Rationale: The Panda is deployed in the highest-risk environments where the threat of anti-tank fire is extreme. By removing the human operator, the IDF can employ the bulldozer more aggressively for demolition and mine-clearing tasks.7
  • Vendor Lock-In: The development of the Panda kit specifically for the D9T creates a technological dependency. The IDF cannot easily switch to a Komatsu or Liebherr bulldozer because the robotic interfaces are designed around the Caterpillar electronic control units (ECUs) and hydraulic systems. This ensures that Caterpillar remains the exclusive supplier for the IDF’s heavy robotic combat engineering needs for the foreseeable future.

2.3 The “Front Runner” and Mini-Loaders

Beyond the heavy D9, the audit identified the “Front Runner,” a remote-controlled mini-loader based on the Caterpillar MTL 257B (MiniCat). Modified by IAI Ramta, this vehicle is used for perimeter security along the Gaza border fence. It is equipped to handle suspicious objects and clear vegetation that might conceal IEDs.8 This demonstrates that Caterpillar’s utility to the IDF spans the entire weight class of engineering equipment, from 60-ton siege engines to compact logistical units.

2.4 Evidence of Operations in Gaza (2023–2024)

Forensic evidence from the 2023–2024 war confirms the omnipresence of these platforms.

  • Hospital Operations: Reports cite the use of D9 bulldozers in the raid on Kamal Adwan Hospital in Northern Gaza. Witnesses and medical staff reported that bulldozers were used to crush tents sheltering displaced persons and to bury bodies and ambulances in mass graves to conceal casualties.1
  • The “Starvation” Siege: D9s and excavators were documented destroying agricultural land (orchards and greenhouses) and water pipelines, contributing to the broader strategy of resource denial in the besieged strip.1
  • Infrastructure Destruction: Analysis of satellite imagery and ground reports indicates that between 38-48% of Gaza’s buildings and tree cover were destroyed, a feat of engineering impossible without the mass deployment of D9 bulldozers.1

3. THE ZOKO MECHANISM: SUPPLY CHAIN MILITARIZATION

3.1 The Dealership as a Logistics Command

While Caterpillar Inc. maintains a corporate headquarters in Irving, Texas, its operational footprint in Israel is managed through Zoko Enterprises (and its subsidiary, Israel Tractors and Equipment – ITE). A standard dealership sells equipment and provides warranty service. Zoko Enterprises, however, functions as a quasi-military unit embedded within the IDF’s logistical structure.

3.2 The Reservist Clause: Personnel Integration

The most damning evidence of “meaningful complicity” is the personnel integration between Zoko and the IDF.

  • The 2009 Agreement: Zoko Enterprises operates under a standing agreement with the IDF Technology and Maintenance Corps. This contract stipulates that in times of emergency or war, Zoko’s technical staff are not merely civilian contractors; they are drafted as military reservists.12
  • Battlefield Deployment: During the 2023–2024 Gaza war, this clause was activated. Zoko technicians were mobilized to the front lines to provide maintenance and repair services for D9 bulldozers and other Caterpillar equipment.14
  • Strategic Implication: This integration provides the IDF with “OEM-level” (Original Equipment Manufacturer) support in the combat zone. A complex failure in a D9’s transmission or hydraulic system, which might otherwise require the vehicle to be abandoned or transported to the rear (losing valuable time), can be repaired in situ by the very technicians who service the machines in peacetime. This drastically increases the “readiness rates” of the D9 fleet, directly enabling the sustained tempo of operations.

3.3 The Training and Retrofitting Nexus

Zoko’s complicity extends to the preparation of both the machine and the operator.

  • Operator Training: Zoko runs a specialized training center that instructs IDF Combat Engineering Corps soldiers on the operation of Caterpillar machinery. Reports indicate that senior instructors from Caterpillar Inc. have participated in these training regimens, effectively transferring corporate knowledge directly to military operators.6
  • The Retrofitting Line: Before a D9 enters service, it must be militarized. Zoko oversees this process, installing the armor kits, weapon mounts, and communication systems at their facilities. This means the distributor is not just selling a product; they are manufacturing a weapon system using Caterpillar parts as the raw material.13

4. DIRECT CONTRACTING: THE 2025 FOREIGN MILITARY SALE

4.1 Breaking the “Passive Seller” Defense

Caterpillar Inc. has historically defended itself against human rights criticism by claiming it sells to independent dealers and has no control over end-use. The February 2025 Foreign Military Sale (FMS) definitively shatters this defense.

4.2 Anatomy of the $295 Million Deal

On February 28, 2025, the U.S. State Department approved a sale valued at $295 million to the Government of Israel for “D9R and D9T Caterpillar Bulldozers and related equipment”.16

4.2.1 The Emergency Declaration

The sale was not processed through standard channels. The Secretary of State invoked an emergency authority to waive the Congressional review requirements, stating that an “emergency exists that requires the immediate sale… in the national security interests of the United States”.16

  • Forensic Insight: The “emergency” designation implies that the IDF’s stock of D9 bulldozers had been significantly depleted due to the intensity of the Gaza operations (wear and tear, combat losses, or the need for fleet expansion to handle multiple fronts). It frames the bulldozer supply not as long-term procurement but as urgent combat resupply.

4.2.2 Direct Contractor Identification

The Defense Security Cooperation Agency (DSCA) notification explicitly identifies the principal contractor: “Caterpillar Inc., located in Irving, TX”.16

  • Contractual Reality: In an FMS case, the U.S. Department of Defense (DoD) signs a contract directly with the manufacturer (Caterpillar) on behalf of the foreign customer (Israel). This means Caterpillar Inc. entered into a direct contractual agreement to supply these specific weaponizable platforms for the specific purpose of the IDF’s “self-defense capability.” The company cannot claim ignorance of the end-user or the operational context.

4.2.3 Lack of Offsets

The notification states, “the U.S. Government is not aware of any offset agreement proposed in connection with this potential sale”.18 Offsets are usually industrial compensation packages required by buying nations. The absence of offsets suggests a streamlined, urgent acquisition focused purely on getting the hardware into the field as quickly as possible.

5. NAVAL BLOCKADE LOGISTICS: THE PROPULSION VECTOR

5.1 Enforcing the Maritime Closure

While the D9 dominates the land narrative, the audit identified a critical dependency in the maritime domain. The Israel Navy enforces a strict naval blockade on the Gaza Strip, restricting fishing zones and preventing the movement of goods and people. This mission requires a fleet of high-speed, reliable patrol craft capable of constant interdiction operations.

5.2 The Shaldag Mk V and Super Dvora Mk III

The primary vessels used for this mission are the Shaldag-class (Mk V) and the Super Dvora-class (Mk III).

  • The Shaldag Mk V: Manufactured by Israel Shipyards, this vessel is marketed with MTU or Caterpillar engines.19 The vessel’s specifications (40+ knots speed) require high-performance marine diesel engines.
  • The Super Dvora Mk III: Built by IAI Ramta, these vessels utilize Detroit Diesel (MTU) or Caterpillar engines. IAI explicitly states they import engines from these manufacturers.22
  • Operational Role: These vessels are equipped with Typhoon weapon stations and Spike missiles. During the 2023–2024 war, they were used to shell targets along the Gaza coast and prevent any maritime egress from the besieged territory.23

5.3 Supply Chain Ambiguity and Dual-Use

The global marine engine market is dominated by a few players (MTU, Caterpillar, MAN). While MTU (Rolls-Royce Power Systems) supplies a significant portion of the IDF Navy, Caterpillar’s C-series engines (C18, C32) are fully integrated into the design specifications of these Israeli-made vessels. This creates a “plug-and-play” optionality for the Israel Navy. If MTU supplies are restricted (e.g., due to German export controls), Caterpillar remains the viable alternative, ensuring the blockade fleet remains operational. This redundancy is a form of passive logistical support.

6. LAND SYSTEMS PROPULSION: THE MERKAVA AND NAMER ANALYSIS

6.1 Investigating the “Caterpillar Engine” Rumors

A persistent question in defense logistics is whether Caterpillar powers Israel’s heavy armor (tanks and APCs). The audit reveals a complex picture involving licensed production and legacy systems.

6.1.1 The Merkava Main Battle Tank (MBT)

The Merkava Mk 1, 2, and 3 utilize the Teledyne Continental AVDS-1790 engine (1,200 hp). The modern Merkava Mk 4 utilizes the MTU 883 (1,500 hp), produced under license in the USA by General Dynamics Land Systems (GDLS).25 There is no evidence of direct Caterpillar engine usage in the main battle tank fleet.

6.1.2 The Namer APC

The Namer is based on the Merkava chassis. Early variants used the Continental AVDS-1790. Newer variants use the MTU 883/GDLS engine.27 While Caterpillar transmissions (e.g., X-300 series) are common in heavy armor globally, the primary propulsion for the Namer is not Caterpillar-branded.

6.1.3 The Eitan APC

The Eitan is a wheeled 8×8 APC. Reports indicate it is powered by an MTU 6V890 engine.29 However, some defense industry reports have mentioned the Caterpillar C18 as a potential power unit for heavy AFVs or support variants.31

6.2 Forensic Conclusion on Propulsion

While Caterpillar is a confirmed supplier for naval propulsion and auxiliary power units (generators), it is not the primary propulsion provider for the IDF’s main battle fleet (Merkava/Namer). The company’s complicity in the land domain is overwhelmingly concentrated in the Combat Engineering Corps (D9, Excavators, Loaders) rather than the Armored Corps. This distinction is vital for accurate auditing: Caterpillar builds the tools that clear the path for the tanks, but it does not build the tanks’ engines.

7. INFRASTRUCTURE OF CONTROL: POWER AND PUNISHMENT

7.1 Generator Logistics and Detention Centers

The audit identified the pervasive use of Caterpillar power generation systems (gensets) in sustaining the IDF’s static infrastructure.

  • Sde Teiman Detention Center: This facility became notorious during the 2023–2024 war for the detention and alleged torture of Palestinians from Gaza. The facility, originally a military base, required rapid expansion to house thousands of detainees. Caterpillar generators were identified as part of the logistical infrastructure enabling this off-grid expansion and operation.9
  • Ketziot Prison: Located in the Negev, this facility holds administrative detainees. Caterpillar generators and engineering equipment are linked to its maintenance. The reliability of Caterpillar “Tactical Quiet Generators” is essential for the security systems, lighting, and command infrastructure of these remote prison camps.33
  • Forensic Link: The provision of power is a critical enabler of the detention apparatus. Without reliable energy, the electronic surveillance, automated locking mechanisms, and administrative functions of these mass detention sites cannot function.

7.2 Punitive Demolitions and the “Wheel Loader”

While the D9 handles combat demolition, Caterpillar’s wheel loaders (specifically the 966 series) are the workhorses of the West Bank occupation.

  • Roadblocks and Closures: The 966 loaders are used to construct earth mounds and place concrete blocks to seal off Palestinian villages, enforcing the regime of movement restrictions.8
  • Punitive Demolitions: In the West Bank and East Jerusalem, Caterpillar excavators (e.g., 330, 349) and loaders are used to demolish the homes of families of accused militants. This practice, considered collective punishment under international law, relies on the widespread availability of Zoko-supported Caterpillar equipment.14

8. CORPORATE GOVERNANCE, LIABILITY, AND RISK

8.1 The “Risk Factor” Admission

Caterpillar’s own financial filings reveal an awareness of the material risks posed by its involvement in the region.

  • 10-K Filings: In its 2025 Annual Report (Form 10-K), Caterpillar explicitly lists the “Israel-Hamas war” as a geopolitical risk factor. However, the risk is framed purely in financial terms—volatility in oil prices, supply chain disruptions, and potential instability in the region—rather than legal liability for human rights violations or complicity in war crimes.35
  • Willful Blindness: This framing demonstrates a corporate strategy of acknowledging the conflict only insofar as it affects the bottom line, while ignoring the operational role its products play in the conflict itself.

8.2 Shareholder Activism and Board Obstruction

Shareholders have repeatedly attempted to force the company to address these risks.

  • Proxy Resolutions: In 2023, 2024, and 2025, resolutions were introduced calling for reports on the company’s business in conflict zones and human rights due diligence. Specifically, resolutions asked whether customers’ use of products contributed to violations of the company’s own Code of Conduct.37
  • Vote Results: These resolutions have consistently failed, with the Board of Directors recommending a vote against them. The Board argues that it already has robust procedures (the Global Code of Conduct) and that it cannot monitor the end-use of every machine sold.39
  • The Civil Rights Audit: Interestingly, while “civil rights audits” regarding internal diversity (DEI) have gained traction (10.98% vote in favor in 2025), the resolutions focused specifically on the external human rights impact in Palestine face stiffer opposition and lower support, reflecting a disconnect between internal corporate social responsibility (CSR) and external supply chain ethics.38

8.3 Divestment as a Financial Signal

The failure of internal reform has led to external divestment.

  • KLP (Norway): In June 2024, KLP, Norway’s largest pension fund, divested $69 million from Caterpillar. The fund’s reasoning was explicit: Caterpillar’s equipment is used to demolish Palestinian homes and infrastructure, and the company failed to provide assurances that it was mitigating this risk. This marks a significant escalation from activist boycotts to institutional capital flight.15
  • Council on Ethics Recommendation: The Norwegian Government Pension Fund Global (the Oil Fund) also recommended exclusion, citing “unacceptable risk that the company contributes to serious violations of individuals’ rights in situations of war or conflict”.43

9. OPERATIONAL CASE STUDY: THE SDE TEIMAN AND KAMAL ADWAN INCIDENTS

9.1 The “Mass Grave” Allegations

Perhaps the most disturbing evidence gathered in this audit concerns the use of Caterpillar equipment in the handling of deceased Palestinians.

  • Kamal Adwan Hospital (North Gaza): Reports from the 2023–2024 conflict detail an IDF operation at the Kamal Adwan Hospital. Witnesses and medical staff stated that Caterpillar D9 bulldozers were used to bulldoze tents in the hospital courtyard. More egregiously, reports allege that D9s were used to bury bodies of patients and displaced persons, along with medical equipment (ambulances), in mass graves to conceal the extent of the casualties.1
  • Forensic Corroboration: Video evidence authenticated by news outlets (e.g., Le Monde) shows D9 bulldozers engaging in the destruction of civilian property and infrastructure in ways that match these testimonies. The D9’s blade is specifically cited as the tool used to “plow bodies into the ground”.10

9.2 Sde Teiman Detention Center

At Sde Teiman, the role of Caterpillar equipment was twofold:

  1. Construction/Expansion: D9s and excavators were used to rapidly clear land and erect earthen berms to secure the expanded detention facility where thousands of Gazans were held.
  2. Concealment: Similar allegations of using earthmoving equipment to manage mass burial sites have emerged regarding the perimeter of detention facilities, though these are less corroborated than the hospital incidents.9

10. CONCLUSION AND FORENSIC DETERMINATION

10.1 Summary of Findings

Vector of Complicity Specific Finding Forensic Weight
Direct Contracting 2025 Emergency FMS Sale ($295M) named Caterpillar Inc. as prime contractor. High: Proves direct state-level supply chain.
Platform Weaponization D9 “Doobi” retrofitted with armor/weapons; D9 “Panda” robotic conversion. High: Confirms hardware is a specific weapon system, not dual-use.
Personnel Integration Zoko Enterprises technicians drafted as reservists to the front lines. Critical: Blurs line between corporate support and combatant status.
Naval Support Caterpillar engines in Shaldag/Dvora blockade vessels. Medium-High: Critical for blockade enforcement; shared with MTU.
Infrastructure Generators at Sde Teiman; Excavators for home demolitions. High: Direct support for occupation infrastructure and IHL violations.

10.2 Final Verdict: Systemic Operational Complicity

Based on the totality of the evidence, Caterpillar Inc. cannot be viewed as a neutral vendor of dual-use technology. The company acts as a Strategic Sustainment Partner to the Israel Defense Forces.

The existence of the “Zoko Mechanism”—whereby the distributor’s technicians are operationalized as combat reservists—creates a closed loop of support that ensures Caterpillar equipment remains lethal and available during high-intensity conflict. The recent shift toward robotic systems (Panda) utilizing Caterpillar chassis indicates that this partnership is deepening, moving from manned support to the foundation of automated warfare.

The 2025 Emergency FMS sale confirms that the US and Israeli governments view the continuous flow of Caterpillar D9s as a matter of “national security,” placing the company’s products on the same strategic tier as precision-guided munitions or air defense interceptors. Consequently, Caterpillar Inc. bears direct material responsibility for the operational outcomes facilitated by its machines, including the destruction of Gaza’s civilian infrastructure and the displacement of its population.

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