The chairs in the lobby, the front desk, the tables in the restaurant, and what goes on top of them (plates, glasses, silverware etc.), and in the bedroom of course there’s the bed, and the sheets and towels, and so on. In the industry, we call it Furniture, Fixtures and Equipment (FF&E) and Operating Supplies and Equipment (OS&E). Simply put, FF&E is the big stuff, OS&E is the small stuff.