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

^ "Major Group 57: Home Furniture, Furnishings, And Equipment Stores | Occupational Safety and Health Administration". www.osha.gov. Retrieved 2021-06-26.
^ "AIA Contract Documents". www.aiacontracts.org. Retrieved 2021-06-26.
^ "Furniture, Fixtures and Equipment (FF&E) Guidelines for the BEST Grant". Colorado Department of Education. June 25, 2019. Archived from the original on December 27, 2019. Retrieved December 27, 2019.

External links

Furniture, fixtures and equipment on Investopedia

This finance-related article is a stub. You can help Wikipedia by expanding it.

[1] "Major Group 57: Home Furniture, Furnishings, And Equipment Stores | Occupational Safety and Health Administration". www.osha.gov. Retrieved 2021-06-26.

[2] "AIA Contract Documents". www.aiacontracts.org. Retrieved 2021-06-26.

[3] "Furniture, Fixtures and Equipment (FF&E) Guidelines for the BEST Grant". Colorado Department of Education. June 25, 2019. Archived from the original on December 27, 2019. Retrieved December 27, 2019.

[1]

[2]

[3]