FF&E (also written as FFE) is a commonly used acronym that stands for furniture, fixtures, and equipment. These are tangible assets that are not permanently connected to a building or its utilities, and their purpose is to help a business carry out its core operations. For example, FF&E assets in the hospitality industry refer to the seating, lounging, lighting, and other types of items used to populate hotels, restaurants, schools, and more.
Examples of FF&E
There is a clear distinction between what qualifies as an FF&E asset and what does not. In order to be considered FF&E, the asset must be movable and cannot be attached to the structure of the building: