On the closing day, in a class act, he completely emptied the office of all furniture, computers, equipment, records, leases, etc.

@Sean Haardt, As Belinda wrote, two key things she needs to move quickly on:1) As soon as the water drains down, get the wet stuff out, furniture, carpeting, baseboards, sheetrock cut to above waterline, insulation removed so the house can dry.  

My company completes the units with the furniture, housewares, artwort etc.

If you're are talking about the business itself, there are a few ways to value it.The value of the assets - You would value the FF&E (Furniture, Fixtures, and Equipment), along with any intangible assets ( goodwill) to come up with a total value.

Golf cart, furniture, boat, paddle board, etc.  

I fully furnished the unit with a western style furniture and design.

But when I went back to their apartment, ALL their furniture is still there.

Student loan debt and medical debt is different than financing an entire house full of furniture then never paying for it. 

The entire underdeck area had to be bleached and pressure washed because the food left attracted animals, especially birds and mice, to come and crap on everything including all over our new outdoor furniture, fireplace, bar, and concrete area.

We also are currently showing the place with our furniture, see below listing.