§ 481.100.Equipment

Title 6.5. Attachment · Chapter 1. Words and Phrases Defined · Enacted 1974 · no amendments on record · Last verified July 28, 2026

In one sentenceSection 481.100 defines "equipment" as tangible personal property the defendant possesses and uses or bought for use mainly in the defendant’s trade, business, or profession, so long as it is not already classified as inventory or farm products.

Full Text of § 481.100

Text size

"Equipment" means tangible personal property in the possession of the defendant and used or bought for use primarily in the defendant's trade, business, or profession if it is not included in the definitions of inventory or farm products.

Plain-English Summary

Equipment, inventory, and farm products are three mutually exclusive categories of business property under this title, and which one applies to a given item affects how a levying officer physically attaches it. Section 481.100 defines equipment as property the defendant uses or bought for use primarily in a trade, business, or profession — machinery, tools, or fixtures, for example — as opposed to goods held for sale (inventory) or farm-related property (farm products). Section 488.375 covers attaching equipment of a going business, and § 488.385 has a separate rule for vehicles, vessels, mobilehomes, and commercial coaches that qualify as such equipment.

Frequently Asked Questions

How is equipment different from inventory under this title?

Section 481.100 defines equipment as property used in the defendant’s trade or business, while Section 481.120 defines inventory as property held for sale, lease, or use in producing goods for sale. A single item cannot be both.

What is the procedure for attaching business equipment?

Section 488.375 governs attaching the equipment of a going business, with Section 488.385 addressing vehicles, vessels, mobilehomes, and commercial coaches used as such equipment.

Amendment History

Added by Stats. 1974, Ch. 1516.

Source & verification. Section text is reproduced verbatim from the Deering's California Codes Annotated / vLex. Enacted by the California Legislature. Last verified July 28, 2026. · Official source

Also known as: equipment definition california attachmentattaching business equipment california