Furniture, Fixtures & Equipment - FF&E
Movable furniture, fixtures or other equipment that are have no permanent connection to the structure of a building or utilities. These items depreciate substantially but definitely are important costs to consider when valuing a company, especially in liquidation.
Investopedia Commentary
Examples of FF&E include desks, chairs, computers, electronic equipment, tables, bookcases and partitions.
Related Links
Reading The Balance Sheet
Appreciating Depreciation
See also: Asset, Bankruptcy, Depreciation, Liquidation
Also spelled: ff&eFFE