Discuss if each of the following items is to be included in the Annual Value assessment of the property that is being assessed.

$($A$)$ The ipads that are attached to the dining tables in a restaurant that allow the restaurant patrons to order their food online from fixed menus $(5$ marks$)$

$($B$)$ The back$-$up generators installed in the data centre to ensure uninterrupted power supply to both the building and the computer equipment

$(5$ marks$)$

$($C$)$ The solar roof panels that are used to generate electricity supply for an office building

$(5$ marks$)$

$($D$)$ The baggage conveyor belt system used in the airport terminal building to transport passengers$$ baggage