Furniture, Fixtures & Equipment (FF&E) refers to the movable items within a building that are not permanently connected to the structure but are essential for its functionality and use. This category typically includes desks, chairs, beds, lighting, appliances, and other furnishings used in offices, hotels, hospitals, schools, and various commercial or residential spaces. FF&E is often accounted for separately from the building’s core structure during budgeting, design, and asset valuation, as these items can be replaced or updated more frequently. Proper planning and procurement of FF&E are critical to ensuring operational efficiency and aesthetic appeal.