Which of the following is included in Commercial Coverage B?

Commercial Coverage B specifically pertains to business personal property, which includes items that businesses own, excluding buildings and structures. One of the primary components of this coverage is inventory held for sale, which represents goods that are in stock and intended for sale to consumers. This coverage provides financial protection for businesses against risks such as theft, fire, or damage to this inventory, ensuring that they can continue operations without significant loss.

In contrast, buildings and structures are generally covered under different types of commercial coverage, often categorized as Coverage A. Maintenance property may also fall outside of Coverage B, as it generally refers to items used for maintaining the premises rather than inventory intended for sale. Construction equipment, while also essential for certain businesses, is typically specifically insured under specialized policies and not included in the basic Coverage B.

Thus, the correct identification of inventory held for sale as part of Commercial Coverage B aligns with the fundamental purpose of this coverage, which is to protect the personal property of a business, particularly items available for sale.