FF&E – 軟裝工程
When it comes to determining depreciation for Furniture, Fixtures and Equipment (FF&E), there are many considerations that exist for accountants and business owners. Defining Furniture, Fixtures and Equipment FF&E refers to expenses for business items that are not affixed to the building where that business operates. Real world examples of depreciable assets includes chairs, desks, […]
FIT-OUT – 裝修工程
What is fit-out construction? It typically refers to activities making a commercial tenant interior space suitable for occupation. Often fit-out construction is performed by a tenant’s own contractor, as opposed to the landlord’s construction company. A contractor working for a commercial space landlord will typically develop an interior space as a “white box” or “shell.” This […]