What is FF&E?

FF&E stands for Furniture, Fixtures, and Equipment. It refers to the movable, tangible assets a business purchases for its day-to-day operations that are not permanently attached to the building or property. FF&E assets are essential for creating a functional, customer-ready workspace and are typically capital expenditures accounted for over time through depreciation.

For small businesses—especially restaurants, coffee shops, salons, and retail stores—FF&E plays a major role in your up-front investment and long-term operational efficiency. From dining tables to point-of-sale terminals, managing your FF&E budget is just as important as hiring the right staff. 

With tools like Homebase, you can connect business systems and streamline daily operations, so your people and assets work better together.

What’s included in FF&E?

FF&E items are physical business assets that are:

• Tangible
  
  
• Movable (not permanently affixed)
  
  
• Used in business operations
  
  
• Expected to last more than one year
  
  

Typical examples of FF&E include:

• Furniture: tables, chairs, desks, booths, display shelves
  
  
• Fixtures: lighting, signage, mounted decor (if not permanent), cash drawers
  
  
• Equipment: kitchen appliances, point-of-sale (POS) systems, computers, printers, phones, espresso machines, cleaning equipment
  
  

These items are often purchased as part of the setup phase for a new location or major renovation, and they represent a key investment in how your business operates and serves customers.

What’s not considered FF&E?

FF&E does not include permanent structural elements or consumable goods. Examples that are not FF&E:

• Buildings or leasehold improvements
  
  
• Plumbing or electrical wiring
  
  
• Inventory or supplies (like food, cleaning products, or uniforms)
  
  
• Land or signage permanently fixed to the property
  
  

The distinction matters for accounting, taxes, insurance, and resale value. Only qualifying FF&E assets can be depreciated separately on your business tax returns.

Why FF&E matters to small business owners

1. Start-up and expansion costs

For most brick-and-mortar businesses, FF&E is one of the largest up-front costs when launching or expanding a location. Budgeting for high-quality, durable equipment from day one helps ensure smoother operations and fewer replacements down the road.

2. Tax deductions and depreciation

FF&E assets can be depreciated over their useful life, reducing your taxable income. Under IRS guidelines, you can often deduct the cost of FF&E gradually over 5 to 7 years—or all at once through Section 179 deductions (if eligible).

3. Resale and portability

Unlike permanent fixtures or leasehold improvements, FF&E items can often be resold, transferred to new locations, or upgraded as your business evolves.

4. Operational efficiency

The quality and condition of your FF&E affects employee productivity and customer experience. For example, reliable kitchen equipment or POS systems help teams work faster and avoid costly downtime.

FF&E in different industries

Depending on your business type, FF&E may look very different:

• Restaurants: ovens, prep tables, booths, dishwashers, bar stools, POS terminals
  
  
• Retail: shelving units, display tables, cash registers, lighting fixtures
  
  
• Salons/Spas: styling chairs, hair dryers, reception desks, treatment tables
  
  
• Offices: desks, chairs, copiers, filing cabinets, conference tables
  
  

While the items vary, the accounting treatment and business importance are similar across industries.

How FF&E is tracked and managed

Smart FF&E management involves:

• Asset tracking – Keeping a detailed list of equipment, purchase dates, serial numbers, and warranties
  
  
• Maintenance schedules – Regular servicing to extend asset life and reduce emergency repairs
  
  
• Inventory audits – Checking for lost, damaged, or obsolete items
  
  
• Capital budgeting – Planning for replacements, upgrades, and new purchases as the business grows
  
  
• Depreciation planning – Working with your accountant to maximize tax benefits
  
  

Even if you’re just getting started, creating a simple FF&E log can help you track your investment, support insurance claims, and avoid surprises during tax season.

How Homebase helps connect your people, tools, and operations

While Homebase doesn’t manage FF&E directly, it plays a critical role in helping you get the most value out of the tools and systems your team uses every day. Homebase integrates with leading point-of-sale systems, payroll platforms, and time tracking tools—allowing your team to move seamlessly between devices, apps, and shifts.

With Homebase, you can:

• Sync with your POS to align labor costs with sales
  
  
• Track time and attendance across multiple workstations
  
  
• Connect employee scheduling with daily operations
  
  
• Automate compliance tasks that rely on time-tracking hardware
  
  
• Centralize team management and system data
  
  

Your FF&E supports your people. Homebase helps your people work smarter with the systems you already rely on. Explore Homebase Integrations to connect your tools, sync your data, and maximize the value of your business technology.