FF&E
Furniture, fixtures, and equipment — the tangible operating assets that usually transfer in an asset sale.
Last updated September 5, 2026
FF&E includes tables, booths, machines, computers, signage, and similar personal property used to run the location. In an asset sale, the bill of sale should list what is included, what is leased, and what the owner is taking. Age, condition, and remaining useful life affect both price and near-term capital expenditure. Vehicles, specialized tools, and landlord-owned buildout are frequent sources of confusion.