Hotel FF&E costs encompass any components of a space that aren't permanently attached to the actual structure -- in other words, moveable furniture. Examples include:
Guestrooms: Decorative items, beds, desks, chairs, window treatments, shelving, and headboards
Conference rooms: Tables, podiums, chairs, desks, partitions
Business centers: Desks, chairs, tables
When thinking about these common hotel spaces, don't forget to include any tech equipment, including:
Computers
Printers
Projectors
Audio-visual components
Televisions