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Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment [ 1][ 2]) is an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture, fixtures, or other equipment that have no permanent connection to the structure of a building or utilities. [ 3] These items ...
v. t. e. A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are ...
Shop fitting ( shopfitting) is the trade of fitting out retail and service shops and stores with equipment, fixtures and fittings. The trade applies to all kinds of outlets from small corner shops to hypermarkets. A shop fitter executes planning, designs shop layout and installs equipment and services. A shop fitting firm typically incorporates ...
Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [ 1][ 2] Each transaction transfers value from credited ...
Inventory ( American English) or stock ( British English) refers to the goods and materials that a business holds for the ultimate goal of resale, production or utilisation. [ nb 1] Inventory management is a discipline primarily about specifying the shape and placement of stocked goods. It is required at different locations within a facility or ...
For the packaging, see End cap (cushioning). In retail marketing, an endcap,end cap, Free Standing Display Unit (FSDU), or gen-end (general end shelving) is a display for a product placed at the end of an aisle. It is perceived to give a brand a competitive advantage. [ 1 ] It is often available for lease to a manufacturer in a retail environment.
Accounting. An intangible asset is an asset that lacks physical substance. Examples are patents, copyright, franchises, goodwill, trademarks, and trade names, as well as any form of digital asset such as software. This is in contrast to physical assets (machinery, buildings, etc.) and financial assets (government securities, etc.).
Gondola (retail) A gondola (usually pronounced / ɡɒnˈdoʊlə / in this context) is a freestanding fixture used by retailers to display merchandise. Gondolas typically consist of a flat base and a vertical component featuring notches, pegboards, or slatwalls. The vertical piece can be fitted with shelves, hooks, or other displays.