Shelving and counters that are securely fastened in a leased retail store are classified as:

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The classification of shelving and counters that are securely fastened in a leased retail store aligns with the definition of trade fixtures. Trade fixtures are items installed by a tenant for use in their business and are typically removable by the tenant when the lease ends, provided they do not cause damage to the property.

In a retail environment, such fixtures might include shelving and counters that are integral to the operation of the business but are not part of the building itself in a permanent sense. They are considered personal property of the tenant because they are affixed for the purpose of conducting business rather than serving as a structural or decorative enhancement to the property.

It's important to differentiate trade fixtures from regular fixtures, which are items attached to the property that usually remain with the property after the lease ends. Realty refers to the land and buildings on it, which does not encompass items installed for specific business use. Recognizing these distinctions ensures understanding of how property rights are treated under leasing agreements in a retail context.

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