Assume that the owner of a restaurant business leases the space for the restaurant from the building's owner. Business for the restaurant has grown, and the owner of the business plans to move to a new location when the current lease expires.

• Which items might there be an issue over whether or not they have become fixtures?
• What are the primary factors that the courts use in determining if a particular item is a fixture?
• In what circumstances other than a lease situation can it be important to identify why a particular item is considered to be a fixture? Give examples.