An unattended object is AC 3 (plus or minus size modifiers). If you full attack it, you still might miss (maybe only on a natural 1).
Alternatively, as a full-round action, you can make a single melee attack on the thing that automatically hits.
Power Attack adds the usual damage bonus to melee damage rolls. If you make a full attack, you might care about the attack penalty, but probably not much since the object's AC is so low that you'll only miss on a natural 1. If you use the full-round action thing, you get the Power Attack damage bonus with no penalty, since you don't need to make an attack roll. (Unlike the Combat Expertise feat description, the Power Attack feat doesn't actually require you to make an attack roll; it just applies the penalty if you DO make an attack roll.)
SRD
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Smashing an Object
Smashing a weapon or shield with a slashing or bludgeoning weapon is accomplished by the sunder special attack. Smashing an object is a lot like sundering a weapon or shield, except that your attack roll is opposed by the object’s AC. Generally, you can smash an object only with a bludgeoning or slashing weapon.
Armor Class: Objects are easier to hit than creatures because they usually don’t move, but many are tough enough to shrug off some damage from each blow. An object’s Armor Class is equal to 10 + its size modifier + its Dexterity modifier. An inanimate object has not only a Dexterity of 0 (–5 penalty to AC), but also an additional –2 penalty to its AC. Furthermore, if you take a full-round action to line up a shot, you get an automatic hit with a melee weapon and a +5 bonus on attack rolls with a ranged weapon.
Hardness: Each object has hardness—a number that represents how well it resists damage. Whenever an object takes damage, subtract its hardness from the damage. Only damage in excess of its hardness is deducted from the object’s hit points (see Table: Common Armor, Weapon, and Shield Hardness and Hit Points; Table: Substance Hardness and Hit Points; and Table: Object Hardness and Hit Points).
Hit Points: An object’s hit point total depends on what it is made of and how big it is (see Table: Common Armor, Weapon, and Shield Hardness and Hit Points; Table: Substance Hardness and Hit Points; and Table: Object Hardness and Hit Points). When an object’s hit points reach 0, it’s ruined.
Very large objects have separate hit point totals for different sections.
Energy Attacks: Acid and sonic attacks deal damage to most objects just as they do to creatures; roll damage and apply it normally after a successful hit. Electricity and fire attacks deal half damage to most objects; divide the damage dealt by 2 before applying the hardness. Cold attacks deal one-quarter damage to most objects; divide the damage dealt by 4 before applying the hardness.
Ranged Weapon Damage: Objects take half damage from ranged weapons (unless the weapon is a siege engine or something similar). Divide the damage dealt by 2 before applying the object’s hardness.
Ineffective Weapons: Certain weapons just can’t effectively deal damage to certain objects.
Immunities: Objects are immune to nonlethal damage and to critical hits.
Even animated objects, which are otherwise considered creatures, have these immunities because they are constructs.
Magic Armor, Shields, and Weapons: Each +1 of enhancement bonus adds 2 to the hardness of armor, a weapon, or a shield and +10 to the item’s hit points.
Vulnerability to Certain Attacks: Certain attacks are especially successful against some objects. In such cases, attacks deal double their normal damage and may ignore the object’s hardness.
Damaged Objects: A damaged object remains fully functional until the item’s hit points are reduced to 0, at which point it is destroyed.
Damaged (but not destroyed) objects can be repaired with the Craft skill.
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(Note that the Main 3.5e FAQ has some changes to the way energy attacks affect objects, and there are two seemingly inconsistent FAQ entries on that topic.)