Furniture, Fixtures, and Equipment (FF&E)

Accounting Corporate Finance Financial Terms Dictionary

Contents

Furniture, fixtures and equipment (FF&E) are items that are not permanently attached to a building and therefore can be easily removed from their respective locations.

For accounting purposes, each element of the FF&E has a different useful life as recommended by the IRS.
Companies account for the depreciation of FF&E assets by depreciating their cost over their useful lives.