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Furniture, fixtures, and equipment (or FF&E) is 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). == External links == * ''(Furniture, fixtures and equipment )'' on ''Investopedia'' 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Furniture, fixtures and equipment (accounting)」の詳細全文を読む スポンサード リンク
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