All buildings and structures, including all permanently attached fixtures, machinery, and other apparatus that cannot be removed without cutting into walls, ceilings or floors, or otherwise damaging the building or the items so removed.

Permanent structures owned or held by the state. The cost of buildings includes both acquisition costs (historical cost, ancillary costs, and, for proprietary and trust funds, net interest during construction) and capital improvement costs (betterments). Buildings include not only structures in the form of office buildings, storage quarters, or other facilities, but also associated items such as loading docks, heating and air-conditioning equipment, refrigeration equipment, and all other property permanently attached to or forming an integral part of the structure. Buildings can be capitalized as a single unit, or by individual component. Buildings do not include furniture, fixtures, or other equipment, which are not integral parts of the building. Refer to BETTERMENT.

your home together with its permanent fixtures and fittings, domestic outbuildings, walls, gates, fences, terraces and patios and swimming pools, tennis courts and service tanks.

Capital assets built or acquired for occupancy and use by the entity. These are structures such as classrooms, research facilities, administrative offices, and storage. Includes built-in fixtures and equipment that are essentially part of the permanent structure. Buildings held for the production of revenue are classified as investments.

The home together with its permanent fixtures and fittings, usually including: domestic outbuildings swimming pools tennis courts paths, drives, patios and terraces walls, gates and fences fixed fuel tanks which you own or which you are legally responsible for, within the premises.

To see large and magnificent buildings, with green lawns stretching out before them, is significant of a long life of plenty, and travels and explorations into distant countries. Small and newly built houses, denote happy homes and profitable undertakings but, if old and filthy buildings, ill health and decay of love and business will follow.

GSA defines a building as a roofed walled structure built for permanent use. (GSA)