Good eye Jim. I used the quotes as shorthand referring to the detailed definitions defined in the N.J Standards of Practice and my pre-inspection agreement. This had me thinking. Technically some of the internal baseboard components are visible (I sure a attorney would say), but is any inspector really going to inspect every inch of baseboard in an entire house? Depends. If the units were damaged to the point where they didn't work and you didn't test them, then I'd think you had performed a substandard inspection. Unless the heaters were buried in mounds of stuff, you can always turn them on for a few seconds, reach a hand out and feel whether or not they're warming up. In my playbook, it's not enough to use a short phrase like "not accessible" when disclaiming operation of an important system. That calls for a sentence or two explaining why and advising further action. If, on the other hand, they're complaining about rust or some other cosmetic damage that you couldn't see because it was covered by a piece of furniture, then tell them to sit & spin. Also, the word, in this context, is "cited," not "sited."