BizSugar.com › Finance › What is FF&E?

Furniture, fixtures, and equipment (or FF&E) is an accounting term used in the process of valuing, liquidating, or selling a company or building. FF&E refers to any fixture, piece of furniture, or piece of equipment that is moveable and is not permanently attached to a building or is part of a structure’s utilities. Although these items tend to depreciate quickly, their value is an important consideration when valuing, transferring or liquidating a company.