Base element vs fixture, furniture and FF&E

The Interior Design and Construction Reference Guide gives a little more clarity to this issue, even for the BD&C guide. It states that "products included in IEQc4.4 Low Emitting Materials: Systems Furniture and Seating are excluded" from this IEQc4.4 credit.

The ID&C Guide defines that furniture as:
"1. Systems furniture is defined as either a panel-based workstation comprising modular, interconnecting panels, hang-on components and drawer and filing components, or a freestanding grouping of furniture items and their components that have been designed to work in concert. Furniture other than systems furniture and task and guest chairs used with systems furniture is defined as occasional furniture and is excluded from the credit requirements.
2 Seating is defined as task and guest chairs used with systems furniture.
3 Salvaged and used furniture that is more than one year old at time of occupancy is excluded from the credit requirements."

That would mean that everything else is a base material and needs to comply with the urea formaldehyde free requirements. I would assume that every item you have listed in your comment would need to comply.

Fixtures refers to lighting and plumbing items, right?

What about fixed seating such as auditorium seating - I know that Tristan posted an answer about auditorium seating and MR credits, what about here? Are they included?

As my colleague Brent posted under MRc7, MasterFormat lists auditorium seating under Division 12 Furnishings in category 12 60 00: Multiple Seating, or more specifically 12 61 00 Fixed Audience Seating.The credit language for IEQc4.4 (see above) specifically excludes fixtures, furniture, and equipement (FF&E), so I think you could exclude the seating here.As a best practice, you would want to include the seating, however, in your no-UF specs. If you're doing testing under IEQc3.2 and it will be installed before the testing, that would also be a factor.