Furniture, Fixtures and Equipment

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Furniture, fixtures and equipment (or FF&E) 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. 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.

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