Under the Commercial Building, Equipment and Stock Form, the definition of equipment is:

• A. Permanent fixtures, fittings and building maintenance supplies.
• B. Also includes growing plants used for decoration.
• C. Furniture, fittings, tools and general contents except stock.
• D. Wrapping and advertising material.

Answer: (C)

Equipment on this form refers to the movable items that are used in the day-to-day operation of the business, not parts of the building and not the goods you hold for sale. The best definition is furniture, fittings, tools and general contents except stock because it includes items like desks, chairs, shelving, shop fittings, computers, and other internal belongings that support running the business. These are separate from stock, which is the inventory or goods for sale. They’re also different from permanent fixtures, which are attached to the building, and from wrapping or advertising material, which are marketing or packaging items. Growing plants used for decoration aren’t considered equipment here, since they’re decor rather than items used to operate the business.