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Equipment, though sometimes confused and grouped together with fixtures, is a separate category of property that can be relevant in real estate transactions. Equipment is not personally attached. (If it were, then it would fall within the categories of fixtures indicated above.)
In layman's terms, I think we can all agree that a fixture is something that initially was not attached to real property but is attached afterward, such as a window air-conditioning unit or a wet bar installed in a house after its construction.
Common items considered to be attached fixtures include, but are not limited to: antique windows, doors, or hardware; chandeliers or antique lighting fixtures; marble countertops; vanities or other bathroom appliances; and bookshelves.
Examples of trade fixtures can include:Permanent signs.Heating or air conditioning units.Shipping containers.Structures or installations.Certain types of equipment, such as those used specifically for bartending, or by restaurants or banks.
Takeaway. Furniture, Fixtures, and Equipment are everything but the kitchen sink... The overall definition of FF&E is that if you remove it, it won't damage the permanent structures and fixtures of a building. The kitchen sink, the toilet, and the faucets belong to the building, but FF&E belong to the business.