NOVELTY - A panel comprises a skin (316), and a fixture (302) secured to the skin via at least one riser (306) extending perpendicular from a base of the fixture. The riser is secured to the skin via at least one adhesively disposed tape (312) to form an enclosed chamber (320) between the skin and fixture. The enclosed chamber is filled with an insulating material (322) e.g. foam. The skin and fixture are made of metal material.    USE - For constructing an air handling unit (AHU) framework by forming of wall, floor and ceiling portions of the AHU (claimed), to form cooling and heating systems that provide forced air for climate control.    ADVANTAGE - The insulated panel is constructed with minimum number of components, with sufficient structural stiffness and strength to form floor portions of the AHU, and without stiffening members, reducing the manufacturing costs of the panel construction. The panel can be sized according to customer's individual needs to define different aspect ratios and dimensions, preferably down to at least one inch increment, while still complying with structural stiffness standards and assembled air leakage problems. The construction of the insulated panel is lightweight and extremely strong. Due to increased stiffness and strength of the panels, the panels can be fabricated upto at least 60 inches in width, which is an improvement over 48 inches employed in prior panel insulated constructions. The single panel construction can be employed irrespective of the location of the panel in the AHU. The panel provides a single raceway construction having low thermal conductivity and high mechanical strength properties for lifting the AHU. The raceway injected with insulating material eliminates the formation of condensation and prevents corrosion of the raceways. The addition of insulating material also increases the efficiency of heating and cooling system. The tape has a low thermal conductivity and serves as a thermal barrier to the construction. The raceway provides a continuous, identical seam/recess to secure each side of the panel, and has a common flange that provides supplemental support to the insulated panels and wire ways. The panel provides raceway splits that can be configured with lifting lugs to lift an AHU compartment or the entire assembled AHU; provides a corner member constructed from a single piece of material and a corner cap member constructed from a single piece of material; and provides a corner assembly that includes mutually aligned lifting apertures and a tooling aperture for constructing the raceway frame. The raceway can be provided with a universal aperture arrangement near its ends for use with appropriate connectors to permit splicing and/or lifting points at the corners of the AHU structure or at any position along the span of the raceway. The panel provides unitary construction of roof assembly of the AHU.    DETAILED DESCRIPTION - The risers comprise a pair of flanges (308) extending parallel to the fixture base. The foam adheres to surface(s) of the enclosed chamber to increase the stiffness and strength of the panel. An INDEPENDENT CLAIM is included for a method of assembling the panel.    DESCRIPTION OF DRAWING(S) - The figure shows a cross section of an insulated panel.    fixture (302)    riser (306)    flanges (308)    tape (312)    adhesive layers (314)    skin (316)    overhang (318)    enclosed chamber (320)    insulating material. (322)