FFE and UF

I am working on a project where we are trying to get this credit and one sentence on the credit requirements is causing us a bit of trouble. The ref guide states that "materials considered fixtures, furniture and equipment (FF&E) are not considered base building elements and are not included", i.e. the no-UF requirement doesn't apply. On our project, most of the composite wood is used for casework, desks, cupboards, etc, which are assembled by a specialist contractor on site. All of these items are technically furniture, so according to the statement above, the no-UF requirement does not apply. Is this correct? It seems a bit odd to me that a very large part of the interior fit-out would simply not be relevant to this credit. Also, if we don't have any other composite wood in the project, does that mean we are not eligible for this credit or would we need to include FFE after all?