3.2.11 Furniture, Fixture, and Equipment in Cost Basis
HUD Multifamily Accelerated Processing (MAP) Guide, HUD Handbook 4430.G (2020 ed., rev. Mar. 19, 2021) · 2026 edition · updated 2026-10-05 · United States
A. Reasonable costs of Furniture, Fixture, and Equipment (FF&E) may be included in mortgageable project costs and in the Reserves for Replacement for new construction and substantial rehabilitation proposals. See Chapter 5, Section 5.12.3.A.8 for FF&E examples and guidance. All funded FF&E will be subject to FHA MAP Lender’s security instruments.
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