The paper is a continuation of research dealing with the structural design of handling equipment operating in the amusement industry. The chief objective of the presented paper is the analytical calculation required due to the quantification of the resistances arising from the steady state operation of the proposed device, as well as the resistances resulting from accelerations (or decelerations). Accelerating effects arise when the device is put into operation. These results are crucial inputs for the carried out structural design of the gearset of the pinion gear (as an output from the gearbox) with a large gear (as a drive for the components connected to the passenger units), which is supported by means of functional calculations. The results of the research prove the suitability of the structural material used as well as the structural design itself meeting the condition of assembly. The achieved results will be the basis for further research in the field in question. After determining the utilization of individual components (normative passenger load, mass of the designed passenger unit - gondola, mass of the truss structure carrying the gondola, mass of the oversized hollow shaft with accessories, mass of the selected electric motor with accessories), it will be possible to perform the structural design and strength check of the main beam of the amusement device. The overall expected goal of the ongoing research will be to achieve a condition where the whole structure is safe for all participants in its normal operation.