Furniture, Fixtures, and Equipment (FF&E) is business property not permanently connected to a building such as office furniture, partitions, and business equipment used in the operations of a company.
Understanding furniture, fixtures, and equipment Furniture, Fixtures, and Equipment (FF&E) is the movable property companies use in business operations. FF&E can be office furniture, fixtures that won’t damage a building structure when removed, and equipment such as computers needed to conduct day-to-day operations. The term FF&E is used in different service industries for various purposes but generally talks about the same items. Accountants refer to FF&E as long-term tangible assets (assets that last more than a year, which you can physically touch) that they value on a company's balance sheet and use for tax purposes. FF&E purchasing or procurement refers to when corporations and public agencies hire interior designers, general contractors, or architects to furnish their office or place of business.
Large corporations and public agencies often hire a company to purchase their furniture, fixtures, and equipment. A corporation or public agency outlines specifications for the type of FF&E it wants, and then different purchasing companies bid on the project. Sometimes the specifications have more to do with state or federal requirements than aesthetics. The San Francisco Public Safety Building specifications were focused on environmental responsibility and adhered to the San Francisco, California Environment Code. Some of the agency’s strict environmental requirements for its FF&E required that:
All furniture was certified to meet or exceed Greenguard published emission criteria for furniture.
No composite wood and agrifiber products contained any added urea-formaldehyde.
No fabric flame retardants contained any Halogenates.
No furniture and electrical components contained any PVC.
All wood-based products, substrates, and veneers had complete and auditable Forest Stewardship Council Chain-of-Custody documentation, didn’t contain any Tropical Hardwood or Virgin Redwood nor any Arsenic-Treated Wood.
Takeaway The overall definition of FF&E is that if you remove it, it won’t damage the permanent structures and fixtures of a building. The kitchen sink, the toilet, and the faucets belong to the building, but FF&E belong to the business.