FF&E Budget Calculator

FF&E (furniture, fixtures, equipment) is everything beyond the landlord's TI and base building — desks, chairs, AV, network, appliances. This calculator stacks typical FF&E categories at per-SF rates with moving/install and contingency to deliver a total budget tenants can plan against.

Fit-out SF

Furniture / SF

Technology / SF

Fixtures / SF

Moving / install

FF&E contingency %

Total FF&E budget

$524,700

Total FF&E / SF

$43.73

Furniture

$216,000

Technology (AV, network, PCs)

$144,000

Fixtures (lamps, art, plants)

$72,000

Moving & install

$45,000

Contingency

$47,700

How the math works

FF&E = furniture, fixtures, and equipment — everything that's not part of the base building or tenant improvements. Typical office FF&E: $25-$45/SF fully loaded. Medical and high-tech: $60-$100/SF. Add 10-15% contingency for change orders and late specification adds.

FF&E depreciates over 5-7 years per IRS Section 168. Landlords rarely fund FF&E; tenants own and depreciate it. Furniture leasing is an alternative that converts capex to opex and preserves cash.

How to Use

Enter fit-out SF.
Enter per-SF rates for furniture, technology, fixtures.
Enter moving/install lump sum and contingency percent.
Read total FF&E and per-SF cost.

Frequently Asked Questions

Typical FF&E per SF?

Standard office: $25-$45/SF. Tech/Class A office: $45-$75/SF. Medical: $60-$120/SF. Retail food & beverage: $100-$300/SF. Varies dramatically by use and branding.

TI vs FF&E?

TI = permanent alterations (walls, HVAC, flooring). FF&E = movable personal property (desks, monitors, lamps). TI stays with the space; FF&E leaves with the tenant. Different accounting and tax treatment.

Lease vs own FF&E?

Leasing converts capex to opex, preserves cash, and is easier to upgrade. Own if you plan 7+ years in space. Modern tech companies typically lease high-turnover items (monitors, conference room AV) and own permanent furniture.