FFE (sometimes FF&E) stands for Fixtures, Furniture, and Equipment. It refers to items in a commercial space that are not permanently affixed to the building structure: office furniture, retail display fixtures, restaurant kitchen equipment (ranges, refrigerators), medical exam tables, gym equipment, and so on. FFE is distinguished from "real property" (the building itself, structural elements, MEP systems) and from "soft costs" (design, permitting, financing).
On commercial TI work, FFE coordination is a frequent point of confusion. Some FFE is owner-supplied (the operator buys the equipment and the contractor coordinates delivery and install). Some is contractor-supplied (the contractor purchases and installs as part of scope). Bids should explicitly identify each FFE line as owner-supplied or contractor-supplied to avoid disputes.