Which statement regarding fixtures is accurate?

The statement that fixtures are part of a building that cannot be moved is accurate because fixtures are items that are attached to the property in such a way that they become part of the real estate. This attachment can occur either physically, through installation, or legally, as a result of real estate laws that define what is considered real property. Fixtures are typically items that have been integrated into a property to the extent that removing them would cause damage or alteration to the structure—examples include sinks, built-in cabinets, and light fixtures.

In contrast, items that are easily movable, such as furniture or appliances, do not qualify as fixtures because they are not permanently attached to the property. Similarly, fixtures can be found in both residential and commercial properties, not exclusively in one type, making claims that they are only found in residential properties inaccurate. Additionally, fixtures, due to their permanent nature, are generally classified as part of the real estate rather than as personal property, which includes movable items not permanently affixed to the property. This distinction is critical for legal, financial, and classification purposes in real estate transactions.