Similar to Does energy damage (particularly acid damage) bypass object hardness in Pathfinder?, but in 3.5. Particularly relevant is the following:
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).
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.