Final answer:
In business, the capital item not considered accessory equipment is A) buildings. Accessory equipment aids directly in the productive process and includes items like hand tools, lift trucks, desks, and chairs, whereas buildings are structures housing business activities.
Step-by-step explanation:
The term "capital items" in business refers to assets that are used in the production of goods and services. These include both tangible assets like buildings and equipment, and intangible ones like patents. In the context of the question, accessory equipment refers to items that aid in the productive process but are not buildings or structures themselves. Examples of accessory equipment include hand tools, lift trucks, desks, and chairs. Among the options provided:
- Buildings (A) are not considered accessory equipment because they are structures that house the business and production activities, not items that help in the direct production of goods and services.
- Hand tools (B), lift trucks (C), desks (D), and chairs (E) are considered accessory equipment as they support various business operations.
Therefore, the item NOT considered accessory equipment is A) buildings.