Source/Full Article: http://www.studyjapanese.org/content/view/54/61/
In this article you will learn about the words arimasu, imasu and desu; three ways of saying "is" and "are" in Japanese.
The meaning "is" or "are" may be expressed by the word desu, and by the verbs arimasu and imasu.
Desu - is used when one thing is, or equals, another
Arimasu - refers to the existence of inanimate objects (including plants, which don't move about)
Imasu - refers to the existence of animate objects.
The following table showing when to use the different words:
Source/Full Article: http://www.studyjapanese.org/content/view/54/61/
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