Furniture, fixtures and equipment (accounting)
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FF&E are movable furniture, fixtures, or other equipment that have no permanent connection to the structure of a building or utilities. These items depreciate substantially but definitely 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).
- Furniture, fixtures and equipment on Investopedia
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