Furniture, fixtures, and equipment

Furniture, fixtures, and equipment (abbreviated as FF&E or FFE) implies to movable furniture, fixtures, or other apparatus that have no constant connection to the composition of a building. These items, which involve desks, chairs, computers, electronic equipment, tables, bookcases, and panels, typically depreciate significantly over their long-term use but are nonetheless important costs to contemplate when valuing a business, especially during closing events.


  • Furniture, fixtures, and equipment (FF&E) are items that are not permanently attached to a building and are consequently easily removable from their own locations.
  • For accounting purposes, each FF&E item has a different useful life, according to IRS standards.
  • Companies account for wear and tear of FF&E items by devaluing their values over their useful lives.