Furniture, Fixtures, and Equipment (FF&E). In real estate financial analysis, FF&E is most often found as a line item in development budgets and operating statements. It can generally be defined as any easily moveable object not permanently affixed to the building. Examples of FF&E are as follows:

  • Chairs
  • Beds
  • Couches
  • Curtains
  • Desks
  • Sconces
  • Tables
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