Which of the following would NOT typically fall under the definition of Trade Fixtures?

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Trade fixtures are items that a business installs for its operations and are often considered the property of the business owner, even when attached to the real estate. The defining characteristic of trade fixtures is that they are removable; the business owner can take them with them when they leave the premises, as long as doing so does not cause damage to the property.

Built-in bookcases, on the other hand, are generally considered part of the real estate itself. They are typically affixed to the building in a way that makes them part of the property and not easily removable without causing damage or altering the structure. This permanence means that they do not meet the criteria for trade fixtures, which are intended to be movable items that support the business’s operations.

Chairs in a restaurant, wall-mounted signs, and kitchen equipment in a café are all examples of trade fixtures because they are specifically used for the operation of the business, are removable, and can be taken by the business owner when they vacate the premises.

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