Brucey
Velcro Man
Think about how many battery racks have castors for ease of movement. Or the wheeled style upright 280Ah batteries like ruixu. I don't see anywhere where "installed" implies some kind of permanent attachment to the ground or a wall.It may come down to how the auditor interprets the word "installed" and whether or not they consider something that can be rolled away as installed. Talk to a tax professional.