Which of the following is NOT an example of a fixture or fitting?

Prepare for the SACE Stage 2 Accounting Exam. Test your knowledge with flashcards and multiple choice questions, with hints and explanations for each question. Get ready to excel!

A fixture or fitting is typically defined as an item that is attached to a property and contributes to its functionality, often remaining in place when the property is sold. In this context, the cash register is the correct answer because it is usually a movable piece of equipment that is not permanently attached to the building. It serves a specific purpose in retail operations but can be easily relocated or replaced without impacting the structure or the overall make-up of the business environment.

On the other hand, display cases, wall shelves, and outdoor signage are generally installed or affixed to the premises in a manner that integrates them with the facility, influencing the layout and usability of the space. These items are often customized for specific locations and generally remain with the property when it changes hands. Thus, the cash register stands out as the item that does not align with the definition of fixtures or fittings within this scenario.

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