Furnishings generally refers to the items brought into the building for the use and/or comfort of the occupants. Items in this category include furniture, artwork, window treatments (blinds, curtains, etc.), mats, rugs, plants, and the like. In the majority of cases, these items are supplied by the owner or are arranged for outside the scope of most construction-related contracts.

Items included within Furnishings are usually counted individually, as most items are bought/sold in this fashion. The procedures used to estimate Furnishings are typically...