405 ILCS 25/2.06

(405 ILCS 25/2.06) (from Ch. 91 1/2, par. 602.06) Sec. 2.06. "Durable, moveable equipment" means for the purposes of this Act all items of initial equipment, other than built-in equipment, which are necessary and appropriate for the functioning of a particular facility. Such equipment shall have an extended, useful life; not be consumed in use; and have an identity and function which will not be lost through incorporation into a more complex unit. (Source: P.A. 79-1477.)