Furniture is the set of movable property that an organization has and that facilitate the physical development of its economic activity. It is predominantly located in offices, offices or facilities .


In the economic sphere, the concept of furniture refers to the set of physical equipment or furniture intended to facilitate and enable the performance of normal activities of a company.

Therefore, these types of elements are necessary as part of the economic practice of all types of commercial companies with physical presence in commercial premises, offices, warehouses, department stores …

It is often understood that the furniture that an economic organization has includes those goods, elements or equipment identified taking into account the previous concept.

They are their property and are inventoried in equity, within their accounting assets.

Nature and differentiation of furniture

The main meaning of furniture in the business field is the occupation and equipping of the spaces that a corporation has, while helping its teams to carry out their respective administrative, organization and documentation storage tasks.

At the same time, a furniture inventory would also include those equipments or areas set up for staff breaks or recreation.

It is important to note that the concept itself radically excludes computer equipment or machinery intended for daily work.

In the simple case of an office, the desk or filing cabinets will be considered furniture but not the computer equipment or the photocopier.

Types of furniture by its use

Taking into account the use of furniture in a business, it is possible to distinguish between several types:

  • Storage and filing: filing cabinets, drawers, shelves or display cabinets and exhibitors.
  • Regular use and active use: all kinds of rest furniture such as chairs and the usual desks, tables and customer service counters.
  • External type: Very common in the public sphere provided by public institutions, such as park benches or a sports center. Although an example of business use could be the physical post office box provided for the collection of envelopes and letters.