BOATS
Boats within the Microsoft Flight Simulator world are SimObjects that can be added to water features, like rivers lakes and ocians. These SimObjects are defined through a sim.cfg file and will also have model, texture and (although not usually required) an animation file associated with them. The general configuration for a boat SimObject would look something like this:
Like other SimObjects you may also include additional model and texture folders to create different variations that can then be used in the world.
The pages linked below outline the general requirements for the main configuration file used by all boat SimObjects: