Capital items are industrial products that aid in the buyer’s production or operations, including
installations and accessory equipment. Installations consist of major purchases such
as buildings (factories, offices) and fixed equipment (generators, drill presses, large computer
systems, elevators). Accessory equipment includes portable factory equipment and
tools (hand tools, lift trucks) and office equipment (computers, fax machines, desks). They
have a shorter life than installations and simply aid in the production process.