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Each general type of magic item gets an overall description, followed by descriptions of specific items.
General descriptions include notes on activation, random generation, and other material. The AC, hardness, hit points, and break DC are given for typical examples of some magic items. The AC assumes that the item is unattended and includes a –5 penalty for the item's effective Dexterity of 0. If a creature holds the item, use the creature's Dexterity modifier in place of the –5 penalty.
Some individual items, notably those that just store spells, don't get full-blown descriptions. Reference the spell's description for details, modified by the form of the item (potion, scroll, wand, and so on). Assume that the spell is cast at the minimum level required to cast it.