Should a school district find it useful to classify certain equipment into built-in and movable categories, the following criteria should be used, unless the school district is otherwise bound by federal, state, or local law.
A built-in equipment item meets these criteria:
Built-in equipment may be incorporated into a building at the time the building is erected or at a later date. Built-in equipment is sometimes referred to as fixed equipment.
Movable equipment consists of items that meet these criteria:
A piece of equipment that is simply bolted or screwed to the floor, such as a heavy lathe or desk, and that can be moved as a unit once these fasteners have been removed is movable equipment. The term movable refers to the permanency of installation and not to size or weight.