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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 ]
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.
The law regarding fixtures can also cause many problems with property held under a lease. Fixtures put in place by the tenant belong to the landlord if the tenant is evicted from the property. This is the case even if the fixture could have legally been removed by the tenant while the lease was in good standing.
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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)
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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.
A light fixture (US English), light fitting (UK English), or luminaire is an electrical lighting device containing one or more light sources, such as lamps, and all the accessory components required for its operation to provide illumination to the environment. [1] All light fixtures have a fixture body and one or more lamps.
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