Funiture, fix, and equipment (FF&E), or furniture, fix and accessories (FF&A) are:
items that aren’t part of a structure of a building, and are easily removable from their location.
eg desks, chairs, computers, electronic equipment, etc.
These items are FF&D as well if they are part of daily operations. They are important for the valuation of a company, they have an useful life and depreciate as well.
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