FF&E stands for furniture fixtures and equipment and in addition to furniture, includes things such as lighting, carpet and artwork.
OS&E stands for operating supplies and equipment. These are the items most hotel guests don’t think about until they don’t have them — hairdryer, iron, hangers, towels, dishes and glassware.
A successful hotel project needs both. After all, a beautifully-crafted bed alone won’t sell a room if it doesn’t have a mattress, pillows and linens.