Furniture Fixtures & Equipment (FFE)

This is a term often used in both commercial real estate leases as well as construction contracts. In most cases, the General Contractor is NOT required to provide any FFE as part of their contract. The FFE package is typically provided by the tenant and is specific to their business operations. FFE is typically NOT included in the design documents (DD’s). If it is shown in the DD’s, it typically only showing a representation of the office furniture and items deemed necessary to depict scale and size.

Construction Definition

Furniture, fixtures and equipment (FFE) includes shelving, office and/or modular partitions (including internal wiring & devices), appliances, movable furniture, desks, chairs, computers, electronic equipment, data & phone equipment, tables, bookcases and partitions. FFE is also defined to include equipment that has no permanent connection to the structure of a building or utilities.


Accounting Definition

Furniture, fixtures, and equipment (or FF&E) is also an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture, fixtures, or other equipment that 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.

Examples of FF&E include desks, chairs, computers, electronic equipment, tables, bookcases, and partitions.

Sometimes the term FF & A is used (furniture, fixtures, and accessories).


Submitted by

Scott Hamele