Under the Louisiana Civil Code, already-installed medical imaging equipment was ruled to be immovable property because the removal of the equipment would result in damage either to the equipment or to the structure to which it was attached. Once installed, the equipment was connected to the structure’s electrical system and was therefore an electrical installation. This satisfies the first paragraph of Article 466 by declaring the equipment as a component of the building. Without this connection, the equipment would still be in compliance with the second paragraph of Article 466 due to its likely damage if removed from the building. (Louisiana Department of Revenue, No. 03-005, March 17, 2003)