Any item of equipment or furniture which is permanently fixed in the building is called a fixture. Examples of fixtures are: door, tube-light and wash-basin etc. Basic concept is that any item which can be used only after fixing to the building is fixture. For example TV can also be fixed to a wall. It cannot be called fixture because it can be used by placing it on some platform. Air-conditioner fixed on the wall of a room also cannot be called fixture, because it is not permanently fixed there, its position can be changed. In case of door, it can be used only at a particular place in a building and it is permanent.
How to judge whether an equipment fixed to a building is permanent or not. The test for permanency is that, whether that equipment forms part of that building or not. For example, if you sell a building, you will remove, AC, fan and clock etc. but not doors and windows. The items which you can remove while selling the building are not fixtures. Items which are sold as a part of building are fixtures.
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