“Equipment” means:

1. (1) Machinery, utilities, and built-in equipment and any necessary enclosures or structures to house the machinery, utilities, or equipment; and

2. (2) All other items necessary for the functioning of a particular facility as a facility for the provision of educational services, including items such as:

   1. (A) Instructional equipment and necessary furniture;
   2. (B) Printed, published, and audio-visual instructional materials;
   3. (C) Telecommunications, sensory, and other technological aids and devices; and
   4. (D) Books, periodicals, documents, and other related materials.