Which of the following is considered property not covered under the building and personal property coverage form?

Land is considered property not covered under the building and personal property coverage form because insurance policies typically do not cover the physical land itself. This type of coverage is designed to protect structures and personal belongings, but land is viewed as a permanent, non-tangible asset that is not subject to loss in the same way that buildings and personal property can be.

Other items listed, such as equipment, personal property, and furniture, fall under the scope of this coverage form, as they are susceptible to risks like theft, damage, or destruction. The purpose of the building and personal property coverage is to provide financial protection against such losses, while land, being a non-movable and foundational asset, does not require the same level of insurance protection.