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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 ]
Furniture is also used to hold objects at a convenient height for work (as horizontal surfaces above the ground, such as tables and desks), or to store things (e.g., cupboards, shelves, and drawers). Furniture can be a product of design and can be considered a form of decorative art.
This is a list of furniture types. Furniture can be free-standing or built-in to a building. [1] They typically include pieces such as chairs, tables, storage units, and desks. [1] These objects are usually kept in a house or other building to make it suitable or comfortable for living or working in.
Shop fitting is a profession that involves the fit-out of retail outlets like corner shops, department stores, convenience stores, supermarkets and hypermarkets with equipment, fixtures and fittings. It’s carried out by a shop fitter who executes all planning, design, layout and installation of equipment and services.
Home Furnishings (such as furniture) Household goods are a significant part of a country's economy, with their purchase the topic of magazines such as Consumer Reports , their relocation handled by moving companies , and their disposal or redistribution facilitated by companies like Goodwill Industries , services like classified advertising and ...
While accountants often discuss inventory in terms of goods for sale, organizations—manufacturers, service-providers and not-for-profits—also have inventories (fixtures, equipment, furniture, supplies, parts, etc.) that they do not intend to sell.
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FF&E is intended to include moveable personal property, Fixtures are fixed to the building and not moveable. OSHA and AIA use Furnishings. More sources are required. It seems accountants generally use Fixtures, is there a definitive source for that? OptimisticBison 00:52, 26 June 2021 (UTC)