Furniture, fixtures and equipment (accounting)

Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment[1][2]) is an accounting term used in valuing, selling, or liquidating a company or a building.

FF&E are movable furniture, fixtures, or other equipment that have no permanent connection to the structure of a building or utilities.[3] These items depreciate substantially but are important costs to consider when valuing a company, especially in liquidation.

Examples of FF&E include desks, chairs, computers, electronic equipment, tables, bookcases, and partitions.

Sometimes the term FF&A is used (furniture, fixtures, and accessories).

## References

1. ↑ "Major Group 57: Home Furniture, Furnishings, And Equipment Stores | Occupational Safety and Health Administration". https://www.osha.gov/data/sic-manual/major-group-57.
2. ↑ "AIA Contract Documents". https://www.aiacontracts.org/contract-documents/6150852-ownervendor-agreement-for-furniture-furnishings-and-equipment-ffe.
3. ↑ "Furniture, Fixtures and Equipment (FF&E) Guidelines for the BEST Grant". June 25, 2019. https://www.cde.state.co.us/cdefinance/bestfurniturefixturesandequipmentffeguidelines-pdf.

## External links

* Furniture, fixtures and equipment on Investopedia

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