Furniture, fixtures and equipment (accounting)

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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).


  1. ^ "Major Group 57: Home Furniture, Furnishings, And Equipment Stores | Occupational Safety and Health Administration". Retrieved 2021-06-26.
  2. ^ Retrieved 2021-06-26. {{cite web}}: Missing or empty |title= (help)
  3. ^ "Furniture, Fixtures and Equipment (FF&E) Guidelines for the BEST Grant". Colorado Department of Education. June 25, 2019. Retrieved December 27, 2019.

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