FF & E (furniture, fixtures and equipment)

A term with slightly different accepted meanings in construction and accountancy. An overall understanding in construction is that it would include items not fixed to the construction, desks, tables, chairs and cupboards etc. The inclusion of FF&E into a tender or specification would normally comprise of a very detailed schedule of items, locations and designated equipment. In an office context it could include copiers, drinking water installations, indeed whatever is scheduled by the client. For corporate offices with a house style this can often be under taken as a turn-key package presenting a finished, ready for use space on completion, ‘to the pen on the desk’- an Americanism. A major reason for the precise scheduling of FF&E as a defined item/cost centre is for accountancy and book keeping considerations. FF&E is usually presented as a capital item for the tax allowances for depreciation rather than being a revenue charge, hence allowing its costing and accounting as one item in the capital account. However FF&E in the case of hotels is usually a well-defined and repeated item especially when within the designation of a central hotel group/owner client. Not only can this include a detailed schedule for each room but one that can repeat throughout each of the rooms of a project keeping within a house style and specification favoured by the client. As there is a great deal of repetition throughout the whole of a hotel chain’s premises the ECC database can offer figures that are well tried, tested and current. This will reflect the typical standards for 1, 2, 3, 4 and 5 * Hotel rooms and also reflect the size typically allocated to those ratings by the client in their house style. Further experience and data collection of the typical cost of various levels of new fit out/ full and part refurbishment and or renovation or just redecoration are presented on each of the Hotel costing schedules presented according to their star ratings. As the client’s and architect’s requirements and design are usually very specific it may encompass many named suppliers and specific items for inclusion requiring client acceptance.