In furnishings, refers to the area between the chair/sofa seat and the legs, also the finish that covers this area of upholstered or loose covered fabrics. The skirt can be pleated, frilled, bound, in simple or elaborate finishes, but can also be less visible, even non-existent when incorporated into the side, seat and back pieces.

On a bed, the plain or gathered skirt that falls from the top of the divan or bed frame, below the mattress to cover the divan or the workings is called a bed skirt, or bed valance.

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