General Journal
A piece of equipment which has been attached to real estate in such a way as to be part of the premises and its removal would do harm to the building or land. thus, a fixture is transformed from a movable asset to an integral part of the real property. essentially a question of fact, it often arises when a tenant has installed a lighting fixture, a heater, window box or other item which is bolted, nailed, screwed or wired into the wall, ceiling or floor. trade fixtures are those which a merchant would normally use to operate the business and display goods and may be removed at the merchant’s expense for any necessary repair.
